Published March 11, 2025
About This Audit
The Independent Auditor’s Report for the Township of Spring Creek, Warren County, Pennsylvania, examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The report indicates that the forms are presented in accordance with the applicable criteria, as described in the Department of Transportation’s guidelines. The audit follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors found no material weaknesses in internal control, although they reported on a compliance issue regarding transfers to the General Fund for anticipated Liquid Fuels Tax Fund expenditures. The audit’s primary aim was to ensure compliance with relevant laws and regulations governing the utilization of municipal Liquid Fuels Tax funds. The report concludes that the forms meet the necessary criteria established by the Pennsylvania Department of Transportation for the specified period.