Township of Smithfield – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report for the Township of Smithfield’s Liquid Fuels Tax Fund, covering the period from January 1, 2021, to December 31, 2023, was conducted in accordance with American Institute of Certified Public Accountants and Government Auditing Standards. The audit concluded that the forms MS-965, with adjustments, accurately presented the required information based on established criteria. However, a significant deficiency in internal control was noted due to inadequate documentation supporting expenditures, and another finding was the late receipt of allocation. Despite these, the audit did not identify material weaknesses or significant noncompliance issues. The report highlights the township’s compliance with regulatory requirements concerning the allocation and use of fund money, intended for the maintenance and repair of streets and roads. Overall, the examination provided reasonable assurance regarding the fund’s presentation and adherence to the relevant standards. This is an automated summary. Please rely on the contents included in the released audit report.