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PA Department of the Auditor General

Published August 21, 2026

About This Audit

The compliance audit of Sugarcreek Township, Armstrong County, Pennsylvania, was conducted for its Liquid Fuels Tax Fund for the period from January 1, 2023 to December 31, 2024. This audit aimed to review the township adhered to the Pennsylvania Department of Transportation’s (PennDOT) criteria for fund management. Key audit procedures included reviewing municipal records, verifying the accuracy of financial reports, testing expenditure transactions of $157,011.20, and ensuring timely and proper deposit of state aid. Despite misstatements on the submitted financial forms (MS-965), adjustments were proposed and accepted by the township. The audit report states that the township complied significantly with PennDOT’s requirements. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General