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PA Department of the Auditor General

Published July 31, 2025

About This Audit

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Spring Creek Township, Elk County, Pennsylvania, covering the period January 1, 2020, to December 31, 2024. The management of the municipality is tasked with presenting the Forms MS-965 in line with specified criteria from the Department of Transportation’s Publication 9. The auditors conducted their work following attestation standards, ensuring that the forms are reasonably assured to be accurate except for noted adjustments. A significant finding was the non-compliance involving $30,511.62 of the Liquid Fuels Tax Fund being deposited into the General Fund. This report highlights compliance with relevant regulations and aims to ensure proper fund expenditures, as set by the laws governing the Liquid Fuels Tax Fund. The report recognizes no significant deficiencies but acknowledges the disclosed non-compliance instance, emphasizing the procedure for accountability and governance. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General