Borough of Clarendon – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 with adjustments for the Borough of Clarendon’s Liquid Fuels Tax Fund for January 1, 2020, to December 31, 2023. The audit adheres to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies two compliance issues: street lighting expenditures exceeding allowable amounts by $21,283.12, and $15,000 spent on engineering services without Department of Transportation approval. Additionally, the borough received a grant, resulting in $9,205 left for reimbursement. While no material internal control weaknesses were identified, deficiencies may exist. The audit aims to ensure compliance with specific laws and regulations governing the Liquid Fuels Tax Fund, including timely deposits and proper fund usage, and reports findings requiring attention. Despite compliance issues, the auditor believes the Forms MS-965 generally conform to required standards from the Pennsylvania Department of Transportation.