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

The Independent Auditor’s Report examines the Borough of Springboro, Crawford County’s Liquid Fuels Tax Fund (Form MS-965 With Adjustments) for 2023, emphasizing that management adheres to compliance criteria set by Pennsylvania’s Department of Transportation Publication 9. The audit, conducted according to American Institute of Certified Public Accountants attestation standards, confirms the form’s compliance in all material respects. Auditors checked for risks of material misstatement including fraud and errors, assessing internal controls but not expressing an opinion on them. Their tests found no deficiencies or noncompliance that affect the financial figures. The purpose of the Liquid Fuels Tax Fund is to manage state-allocated funds used for maintaining local roads and bridges, allocating resources according to a municipality’s population and road mileage. The report ensures funds are utilized as intended by law and regulations, and affirms that no instances of noncompliance were discovered.