Published October 2, 2026
About This Audit
A compliance audit was conducted for the Borough of Clarendon’s Liquid Fuels Tax Fund covering the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with criteria outlined by the Pennsylvania Department of Transportation and relevant laws. The procedures included reviewing Form MS-965, verifying internal controls, testing expenditure transactions, and ensuring proper deposit and use of funds. The audit report indicated overall compliance, with a significant exception for the recurring over-expenditure of street lighting costs. The municipality is responsible for maintaining effective internal controls to ensure compliance. The audit concluded that, overall, the Borough of Clarendon complied with the prescribed criteria except for noted issues. This is an automated summary. Please rely on the contents included in the released audit report.