Borough of Clark – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report evaluated the Liquid Fuels Tax Fund of the Borough of Clark, Mercer County, for the period from January 1, 2022, to December 31, 2023, represented by Forms MS-965 with Adjustments. The borough’s management is responsible for these reports, while the auditor’s duty is to express an opinion based on standards from both the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure the reports were accurate and complied with the Pennsylvania Department of Transportation’s criteria. No deficiencies or instances of noncompliance were identified that warranted further reporting. However, the audit noted a nonpermissible expenditure, which was addressed in the findings. The overall aim was to verify that the Liquid Fuels Tax Fund was used following set regulations, confirming the information presented was accurate and reliable. The audit confirmed the appropriate allocation and use of funds with minor exceptions.