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PA Department of the Auditor General

Borough of Hawthorn – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

This independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Hawthorn, Clarion County, from January 1, 2022, to December 31, 2023. The examination, conducted under American Institute of Certified Public Accountants’ standards and Government Auditing Standards, aimed to ensure the forms’ compliance with Pennsylvania Department […]

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Township of Brady – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report for the Township of Brady, Clarion County, evaluated the Forms MS-965 With Adjustments pertaining to the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. This examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the […]

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Borough of Knox – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report concerns the Liquid Fuels Tax Fund of the Borough of Knox, Clarion County, for January 1, 2022, to December 31, 2024. The audit adhered to standards by the AICPA and Government Auditing Standards. The borough’s management is responsible for the presentation, while the auditor’s role is to opine on the accompanying […]

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Borough of Callensburg – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund of Callensburg Borough, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit, conducted according to standards set by the AICPA and Government Auditing Standards, assures the Forms MS-965 With Adjustments are presented accurately according to the criteria outlined by the […]

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Borough of East Brady – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report for the Borough of East Brady’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024, examined the accompanying Forms MS-965 With Adjustments, ensuring they were presented according to designated criteria. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards, to obtain […]

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Township of Beaver – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit for the Township of Beaver, Clarion County, examines the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the period January 1, 2022 to December 31, 2024. The audit was conducted under attestation standards and government auditing standards to assure compliance with the Pennsylvania Department of Transportation’s criteria. The report highlights non-permissible expenditures […]

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Rimersburg Volunteer Firemen’s Relief Association – Clarion County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Rimersburg Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, aimed to verify corrective actions taken from a prior audit and ensure compliance with state laws regarding state aid receipt and fund expenditure. The audit found the association took appropriate corrective action and substantially complied with relevant […]

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Clarion Township Non-Uniformed Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Clarion Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the implementation of corrective measures from a prior audit and compliance with state regulations from January 1, 2020, to December 31, 2024.  The audit confirmed compliance in most areas, but highlighted a recurring […]

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Knox Borough Police Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Knox Borough Police Pension Plan in Clarion County, PA, was conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify corrective actions taken since the last report and ensure compliance with state laws and regulations. The audit covered the period […]

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Knox Borough Non-Uniformed Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Knox Borough Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed whether municipal officials addressed prior recommendations and ensured the plan’s administration aligned with state laws and policies. The audit evaluated if state aid and employer contributions were correctly determined and deposited for 2023-2024, confirmed no employee contributions […]

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of the Auditor General