Published December 5, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund forms for the Township of Spruce Hill, Juniata County, Pennsylvania, from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting these forms in accordance with criteria set by the Pennsylvania Department of Transportation (PennDOT). The audit assessed the forms against attestation standards and found they were materially compliant with requirements. Adjustments to Forms MS-965 were made by the Auditor General. The Liquid Fuels Tax Fund allocation, governed under Act 655, provides municipalities with resources for road maintenance, based on road mileage and population. Compliance with annual reporting, deposit management, and regulatory obligations is necessary for continued funding. This is an automated summary. Please rely on the contents included in the released audit report.