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PA Department of the Auditor General

Published March 3, 2025

About This Audit

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Seven Springs, Somerset County, covering January 1, 2021, to December 31, 2023. The audit assessed whether these forms were presented in compliance with the Pennsylvania Department of Transportation’s criteria and found that they were indeed compliant. The audit was conducted in line with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. No significant deficiencies or material weaknesses in internal control, fraud, or noncompliance issues were identified. The report emphasizes the importance of these audits to ensure that funds are spent according to relevant laws and regulations. This report is intended for evaluating financial compliance concerning the Liquid Fuels Tax Fund and is not suitable for other purposes. The cooperation of the Borough of Seven Springs during the examination was appreciated.

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Pennsylvania Department
of the Auditor General