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PA Department of the Auditor General

Published February 12, 2025

About This Audit

The report covers an independent audit of the Liquid Fuels Tax Fund, Act 44, and Act 89 Tax Funds of Susquehanna County, Pennsylvania, for the period between January 1, 2022, and December 31, 2023. The county is required to report on these funds as per the Pennsylvania Vehicle Code and Department of Transportation’s guidelines. The audit was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors found no material weaknesses or significant deficiencies in internal control and no instances of noncompliance. The audit verifies that Susquehanna County’s fund reporting met the required standards and criteria, ensuring proper use and accounting of state tax funds for infrastructure projects within the county. All findings were discussed with responsible officials, and the report was not intended for purposes beyond determining compliance with specified regulations.

Pennsylvania Department
of the Auditor General