Published February 23, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund for the Township of Sugar Grove, Warren County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The examination adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit reviewed Form MS-965, ensuring it aligns with criteria set by the Pennsylvania Department of Transportation. The report verifies that the form is materially accurate for the fund’s management, which supports road maintenance. Township responsibilities include correct fund allocation, compliance with statutory guidelines, and submissions of necessary forms. The audit finds the municipality compliant, with the Form MS-965 accurately presenting fund information. The report facilitates the Department of Transportation’s regulatory oversight and is intended solely for such purposes. This is an automated summary. Please rely on the contents included in the released audit report.