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PA Department of the Auditor General

Published December 21, 2025

About This Audit

The auditor report for the Borough of Irvona in Clearfield County, Pennsylvania, examines the Forms MS-965 With Adjustments for the borough’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2024. The audit, conducted in accordance with the American Institute of Certified Public Accountants and Government Auditing Standards, aims to opine on the Forms MS-965’s presentation per the described criteria. The report notes non-permissible expenditures, specifically $850 in 2020 and $3,040 in 2022, on strip shale and topsoil for a playground, which are not allowed uses of these funds. The report states that, except for this issue, the forms conform to the Pennsylvania Department of Transportation’s requirements. The report serves to assist the Department of Transportation in its regulatory responsibilities. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General