Published October 23, 2025
About This Audit
The Independent Auditor’s Report for the Township of Smithfield, Monroe County, Pennsylvania, reviews the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The report examines the Forms MS-965 With Adjustments, assessing their presentation according to the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. Conducted in compliance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination provides reasonable assurance of proper presentation. The report states that funds must be used for road and bridge maintenance, with strict compliance requirements for deposits and expenditures. The audit confirms that the Forms MS-965 With Adjustments accurately reflect the necessary information for regulatory purposes. This report ensures that the allocation and use of the Liquid Fuels Tax Fund are in line with state requirements. This is an automated summary. Please rely on the contents included in the released audit report.