Published October 2, 2026
About This Audit
The compliance audit of the Township of Middle Smithfield’s Liquid Fuels Tax Fund, covering January 1, 2025, to December 31, 2025, aimed to evaluate adherence to criteria set by the Pennsylvania Department of Transportation (PennDOT) Publication 9. Key procedures included reviewing municipal reports, verifying internal controls, and assessing expenditure transactions totaling $659,984.54. The audit found that the township largely complied with the relevant criteria, although there were issues with the late receipt of allocations. Overall, the township mostly met compliance requirements as outlined, with recommendations for improvement. This is an automated summary. Please rely on the contents included in the released audit report.