Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Clarion, Clarion County, Pennsylvania, evaluated the Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The examination adhered to American Institute of Certified Public Accountants and Government Auditing Standards. The auditors concluded that the forms were accurately presented per the criteria described in the report and the Department of Transportation’s Publication 9. No material weaknesses in internal control were identified, nor were there any instances of noncompliance with regulations that needed reporting. The report emphasizes compliance with laws related to the usage of Liquid Fuels Tax Fund for road maintenance, following Act 655 of 1956. The report’s intent is for evaluating fund usage compliance, rather than assessing the broad financial management of the Borough, providing assurance for stakeholders interested in fund allocation legality and propriety.