Published January 27, 2025
About This Audit
The report discusses an independent auditor’s examination of the Liquid Fuels Tax Fund for the Township of Lamar, Clinton County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The examination was performed under attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the Form MS-965 With Adjustments accurately presents the required information. It also indicated no identified deficiencies in internal control that were considered material weaknesses, nor instances of noncompliance affecting the Form MS-965. The report emphasized adherence to laws and guidelines, noting that funds must be used for road maintenance and repair, aligning with Pennsylvania’s legislative requirements. The Department of Transportation oversees the fund’s administration, with municipalities required to submit reports and resolve any contractor issues. This report serves to ensure compliance with regulations and correct fund usage.