Published March 16, 2026
About This Audit
An audit was conducted for the Borough of Sugar Grove, Warren County, Pennsylvania’s Liquid Fuels Tax Fund for 2024. The audit reviewed Form MS-965 With Adjustments, ensuring compliance with Pennsylvania Department of Transportation criteria. The audit was conducted according to American Institute of Certified Public Accountants and Government Auditing Standards. The report states that the Form was correctly presented. The Liquid Fuels Tax Fund is allocated to municipalities for road and bridge maintenance, based on local road mileage and population. Municipalities must comply with reporting, fund management, and audit conditions to receive allocations. The Form MS-965 details fund expenditures, balances, and equipment purchase limits. Financial reporting follows specific PennDOT guidelines, accounting for state aid primarily used for local infrastructure. The audit confirmed that the information provided assists PennDOT in regulatory duties, emphasizing adherence to ethical and independent standards during the audit. This is an automated summary. Please rely on the contents included in the released audit report.