Published February 18, 2025
About This Audit
An independent auditor examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Spring, Crawford County, covering January 1, 2023, to December 31, 2023. The audit adhered to attestation standards set by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. The findings indicated that the Form MS-965 is presented accurately according to the specified criteria, with no material weaknesses in internal controls identified. However, a nonpermissible expenditure was noted. The audit underscores the Township’s adherence to regulations concerning the fund’s administration, as overseen by the Pennsylvania Department of Transportation, under Act 655. Publications and submissions required for compliance include annual reports and financial condition surveys. The township properly allocated funds for maintenance and repair of streets based on population and road mileage, ensuring transparency and accountability in financial management.