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January 5, 2026

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

The audit of the Township of Farmington’s Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2024, highlights several key findings. The auditors examined compliance with Pennsylvania Department of Transportation’s criteria and noted significant deficiencies in the management of the Liquid Fuels Tax Fund. Key issues identified include the lack […]

December 31, 2025

Callensburg-Licking Township Volunteer Firemen’s Relief Association – Clarion County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the Callensburg-Licking Township Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, evaluated adherence to state laws and financial management protocols. Objectives included assessing corrective actions from prior findings and compliance with state laws concerning state aid and fund expenditures. The audit concluded that the association addressed only […]

November 25, 2025

Township of Elk – 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 Elk’s Liquid Fuels Tax Fund covers the period from January 1, 2022 to December 31, 2024. The auditor evaluated the township’s compliance with Pennsylvania Department of Transportation (PennDOT) standards. The township’s management is responsible for presenting accurate Forms MS-965, and the auditor’s role was to express an […]

November 24, 2025

St. Petersburg Volunteer Firefighters Relief Association – Clarion County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the St. Petersburg Volunteer Firefighters Relief Association, covering January 1, 2023, to December 31, 2024, was conducted by the Pennsylvania Department of the Auditor General. It assessed adherence to state laws, contracts, bylaws, and administrative procedures related to the receipt and expenditure of state aid. The audit was conducted following specific […]

November 24, 2025

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

The Township of Licking in Clarion County, Pennsylvania, was subject to an independent auditor’s examination of its Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2024. The auditor evaluated the Forms MS-965 With Adjustments to ensure compliance with criteria set by the Pennsylvania Department of Transportation’s Publication 9 and related […]

November 24, 2025

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

A compliance audit of the former New Bethlehem Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act by the Auditor General. The audit aimed to ensure corrective measures were implemented from the prior report and verify plan administration compliance with applicable laws and regulations. Evidence supporting compliance with […]

November 24, 2025

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

A compliance audit of the New Bethlehem Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and if the pension plan complied with all relevant laws and regulations. Criteria included assessing state aid, employer […]

November 4, 2025

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 […]

October 23, 2025

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 […]

October 17, 2025

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 […]