Published May 5, 2026
About This Audit
The audit for the Township of Salem, Clarion County, Pennsylvania, examined Forms MS-965 for the Liquid Fuels Tax Fund over the period January 1, 2022, to December 31, 2024. The audit, conducted in accordance with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, revealed several findings: vendor overcharges totaling $6,195.27 in 2022, over-expenditure of $28,696.27 on equipment, improperly bid expense of $4,598.68 for limestone, and other non-compliances. Despite these exceptions, the forms conform to the Pennsylvania Department of Transportation’s criteria, except for noted deviations. This examination assists the department in its oversight and regulatory roles concerning the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.