Published April 10, 2025
About This Audit
The independent audit report examined the Liquid Fuels Tax Fund of the Borough of Three Springs, Huntingdon County, Pennsylvania, for January 1, 2021, to December 31, 2023. The audit assessed the management’s reporting of Forms MS-965 With Adjustments, ensuring they comply with the Pennsylvania Department of Transportation’s (PennDOT) criteria and guidelines set by the American Institute of Certified Public Accountants and Government Auditing Standards. Auditors confirmed that the forms were presented accurately, without any identified material weaknesses in internal control or significant noncompliance issues. The audit ensures proper use of funds allocated under the Liquid Fuels Tax Municipal Allocation Law for maintenance and repair of roads. The report is intended only for evaluating fund compliance with state laws and Department of Transportation regulations. No material violations were discovered, confirming compliance with applicable laws and regulations.