Published March 10, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of the Township of Sparta, Crawford County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023, was conducted by adhering to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit involved assessing risks of material misstatements due to fraud or error. The auditor provided a qualified opinion that, except for a noted exception regarding an unadvertised expenditure of $28,800, the form MS-965 with adjustments presents information accurately according to Pennsylvania Department of Transportation’s requirements. The audit identified no material weaknesses in internal control but cautioned that such weaknesses might exist. Compliance with specific laws, regulations, contracts, and grant agreements was tested, with no issues requiring reporting. This report serves the purpose of assessing lawful fund utilization within the outlined criteria, suitable only for this intent.