Published February 20, 2025
About This Audit
The report is an independent auditor’s examination of the Township of Sugar Grove’s Liquid Fuels Tax Fund, covering the period from January 1, 2022, to December 31, 2023. The audit was performed in accordance with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aimed to determine if the Forms MS-965, which detail fund transactions, were presented accurately and in compliance with Pennsylvania Department of Transportation regulations. The auditor found that the forms were properly presented and identified no significant deficiencies or material weaknesses in internal controls over reporting. Additionally, compliance tests revealed no instances of noncompliance with applicable laws and regulations. The report’s primary purpose is to assess the appropriate use of the Liquid Fuels Tax Fund as governed by relevant laws and regulations. Overall, the audit concludes that the financial statements are materially correct.