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PA Department of the Auditor General

Published February 18, 2025

About This Audit

An independent auditor reviewed the Liquid Fuels Tax Fund of Sandy Creek Township, Mercer County, for the period from January 1, 2022, to December 31, 2023. The township’s management is responsible for presenting the Forms MS-965 following established criteria, which the auditors assessed under American Institute of Certified Public Accountants and Government Auditing Standards. The audit’s objective was to verify that the forms were materially accurate according to these standards. No significant deficiencies or material misstatements were found in the internal controls or financial statements. Furthermore, there were no notable issues of noncompliance with legal requirements that would affect the reported figures. The township appears to manage its Liquid Fuels Tax funds in alignment with statutory regulations and the Pennsylvania Department of Transportation’s guidelines, ensuring funds are allocated for the maintenance and repair of local streets, roads, and bridges.

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Pennsylvania Department
of the Auditor General