Published January 14, 2026
About This Audit
The Independent Auditor’s Report for the Township of Highland in Clarion County, Pennsylvania, examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2022, to December 31, 2024. The township management is responsible for presenting these forms in accordance with specific criteria outlined in the background section of the report and the Department of Transportation’s Publication 9. The report highlights that the forms, with adjustments, materially present the required information for the Liquid Fuels Tax Fund. While the report notes compliance, it identifies two issues: noncompliance with advertising and bidding requirements and unavailable documentation for price quotations. The report aids the Pennsylvania Department of Transportation in regulatory duties related to the Liquid Fuels Tax Fund and is not suitable for general purposes. This is an automated summary. Please rely on the contents included in the released audit report