Published May 21, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund of North Irwin, Westmoreland County, for 2023, highlighting compliance with Pennsylvania’s Department of Transportation standards. The examination followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to ensure the Form MS-965 With Adjustments was presented as required. No significant internal control deficiencies or material weaknesses were identified during the audit. The report affirmed compliance with laws and regulations governing the fund’s usage, such as the Liquid Fuels Tax Municipal Allocation Law. This law mandates municipalities receive allocations based on road mileage and population for local road and bridge maintenance. The audit concluded that North Irwin’s use of funds aligned with regulatory criteria, ensuring transparency and adherence to state guidelines. The report serves solely for verifying fund use compliance under relevant laws.