Published March 5, 2025
About This Audit
An independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of Sugar Grove, Warren County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit ensures the municipality’s compliance with the Department of Transportation’s Publication 9 and related laws. Conducted according to the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to provide assurance that Forms MS-965 are accurately presented. No material weaknesses in internal controls or noncompliance issues were identified during the examination. The report emphasizes that the Liquid Fuels Tax must be used specifically for municipal road and bridge maintenance as dictated by Act 655 of 1956. Compliance is necessary for municipalities to receive allocations from the state’s Motor License Fund. The report notes the necessity for annual reports, ensuring compliance with relevant statutes and addressing fiscal discrepancies. This examination verifies fiscal responsibility within the township.