Published March 13, 2025
About This Audit
The Independent Auditor’s Report examined the Liquid Fuels Tax Fund for the Township of Monroe, Clarion County, Pennsylvania, from January 1, 2020, to December 31, 2023. The audit, adhering to American Institute of Certified Public Accountants and Government Auditing Standards, was to express an opinion on the accuracy of Forms MS-965 With Adjustments. The auditors found that the forms accurately present required information as per the Pennsylvania Department of Transportation. However, they uncovered a material weakness related to incomplete imaging of canceled checks by the bank, and a significant deficiency in the form of duplicate invoice payments. No noncompliance with laws or regulations was found. Liquid Fuels Tax funds are allocated to municipalities for road and bridge maintenance from the Motor License Fund, and the audit ensures compliance with applicable laws. For further inquiries, contact the Bureau of County Audits.