City of Shamokin – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The Independent Auditor’s Report for the City of Shamokin’s Liquid Fuels Tax Fund, spanning January 1, 2020, to December 31, 2024, contains an examination in accordance with established attestation standards. The report discloses that certain financial discrepancies were noted, such as a duplicate invoice payment ($1,611.33) in 2024, over-expenditure of funds ($21,457.19) in 2021, and retroactive expenditures ($7,565.23) during 2022 and 2023. The report highlights these issues as significant deficiencies in internal control. Despite these findings, it concludes that, except for the listed issues, the documents fairly present the required information according to Pennsylvania’s guidelines for the Liquid Fuels Tax Fund. The report also underscores compliance with laws and standards, while emphasizing that the objective was not to evaluate internal control or compliance fully, thereby potentially overlooking other weaknesses. This is an automated summary. Please rely on the contents included in the released audit report.