Published August 31, 2026
About This Audit
The compliance audit for the Township of Smithfield’s Liquid Fuels Tax Fund evaluated fund management from January 1, 2025, to December 31, 2025. Procedures included reviewing Form MS-965 submissions, ensuring timely and accurate deposit of allocations, examining internal controls, and verifying that expenditures totaling $340,839.35 were permissible under PennDOT’s Publication 9 criteria. The audit found that Smithfield Township properly received, expended, and reported Liquid Fuels Tax Funds, complying with state requirements. Additionally, the audit outlined the necessity for municipalities to prepare specific reports, adhere to submission deadlines, and address any audit discrepancies to maintain future fund allocations. This is an automated summary. Please rely on the contents included in the released audit report.