Borough of Spartansburg – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Spartansburg, Crawford County, Pennsylvania, reviewed the Liquid Fuels Tax Fund for the year 2023. The auditors examined Form MS-965 With Adjustments, with the municipality’s management responsible for presenting this form according to specific criteria. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The goal was to determine if the funds were used following the laws and regulations outlined in the Department of Transportation’s Publication 9, without delving into internal control opinions. The auditors found that the Form MS-965 With Adjustments was presented accurately in all material aspects and observed no issues of noncompliance or significant deficiencies in internal controls. This audit supports the proper allocation and use of funds for road maintenance and community projects, ensuring compliance with relevant financial guidelines.