Borough of Sugarcreek – Venango County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Sugarcreek’s Liquid Fuels Tax Fund, from January 1 to December 31, 2023, concludes that Form MS-965, with adjustments, meets Pennsylvania Department of Transportation criteria. Conducted following American Institute of CPAs and Government Auditing Standards, the audit assessed the risk of material misstatement and was designed for assurance on the form’s presentation, not on internal control or compliance beyond identified significant deficiencies or material weaknesses. No internal control deficiencies nor significant noncompliance issues were found. The report aims to ensure compliance with financial governance under the Liquid Fuels Tax Municipal Allocation Law, regulating the use of state-allocated funds for local infrastructure. It posits that fund allocation is based on local road mileage and population. The auditor confirms the funds are utilized in alignment with mandated statutes and appreciates the Borough’s cooperation. Queries can be directed to the Bureau of County Audits.