Borough of West Newton – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Borough of West Newton, for the period January 1, 2023, to December 31, 2023, examines the Liquid Fuels Tax Fund via Form MS-965 With Adjustments. Conducted according to the American Institute of Certified Public Accountants’ attestation standards and the Government Auditing Standards, the report assesses whether the Form MS-965 aligns with established criteria set by the Background section and the Department of Transportation’s Publication 9. During this period, West Newton improperly deposited $5,000 from Liquid Fuels Tax into its General Fund and then further transferred the same amount to the Sewer Fund without completing the required reimbursement back to the Liquid Fuels Tax Fund by March 2025. While no material weaknesses were explicitly found, the auditor highlights a significant deficiency due to this misallocation, impacting compliance but not affecting overall opinion correctness. These findings aim to ensure compliance with laws and laws for the appropriate spending of such funds.