Published February 23, 2026
About This Audit
The audit for the Borough of Spartansburg, Crawford County, examined Form MS-965 with adjustments for the Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The municipality’s management is responsible for preparing this form following certain criteria. The audit was conducted under attestation standards by the American Institute of Certified Public Accountants and standards from Government Auditing Standards. The report concludes that the form presents the required information accurately and fairly according to the criteria. The Liquid Fuels Tax Fund allocates funds to municipalities for road and bridge maintenance based on road mileage and population proportions, with guidelines and procedures outlined by the Pennsylvania Department of Transportation. Compliance with these regulations is necessary for future allocation. The report’s findings assist PennDOT in fulfilling its regulatory duties regarding the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.