Published March 11, 2025
About This Audit
An independent audit was conducted on the Borough of Sugar Grove’s Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. This audit, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to evaluate whether the Forms MS-965 With Adjustments adhered to the criteria specified by the Department of Transportation’s Publication 9. The audit found that the Forms MS-965 were presented accurately and met the criteria, with no significant deficiencies or material weaknesses identified in internal controls. The audit did not aim to evaluate compliance with laws and regulations. The report’s purpose was to ensure that the funds are appropriately utilized according to applicable laws and regulations. The examination revealed no issues requiring reporting, and it commended the Borough of Sugar Grove for its cooperation during the process.