Published September 11, 2025
About This Audit
The Independent Auditor’s Report for the Township of Bell, Clearfield County, covers an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2020, to December 31, 2023. The report, conducted by following attestation standards, expresses the auditor’s opinion on the presentation of the forms in compliance with criteria set by the Pennsylvania Department of Transportation. The audit required assessing risk and performing procedures to gather sufficient evidence. No issues of noncompliance or significant deficiencies in internal controls were found; however, the report states it was not focused on internal controls or compliance. The Liquid Fuels Tax Fund is intended for maintenance of local roads, with allocation based on municipal population and road mileage. Forms and compliance with Act 655 regulations are crucial for municipalities to qualify for annual fund allocation. The audit concluded that the forms accurately present the required financial information. This is an automated summary. Please rely on the contents included in the released audit report.