Township of Middle Smithfield – Monroe County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit of the Township of Middle Smithfield, Monroe County, Pennsylvania, covered the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund, focusing on the period from January 1, 2023, to December 31, 2024. The examination adheres to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report evaluates the township’s handling of liquid fuels tax funds aimed at road and bridge maintenance, as dictated by the Liquid Fuels Tax Municipal Allocation Law, and confirms the forms are materially accurate. The report concludes that the Liquid Fuels Tax Fund’s financial activity aligns with the established accounting criteria and regulations. This is an automated summary. Please rely on the contents included in the released audit report.