Adams County – Liquid Fuels Tax Fund, Act 44 Tax Fund and Act 89 Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for Adams County, Pennsylvania, examines the Liquid Fuels Tax Fund, Act 44 Tax Fund, and Act 89 Tax Fund for the calendar year 2023. The county’s management is responsible for presenting financial forms in accordance with specified criteria. The audit was conducted according to standards set by the AICPA and Government Auditing Standards, ensuring evidence supports the opinion that the forms are materially accurate. No significant deficiencies in internal control or noncompliance with regulations were found during the audit. The report confirms the tax funds are used as required by Pennsylvania’s Vehicle Code and the state’s Department of Transportation regulations. The funds are allocated and managed for the maintenance of roads, bridges, and related infrastructure. The audit’s purpose was specific to fund reporting and compliance, not for evaluating internal controls or other compliance reporting. The auditor, Timothy L. DeFoor, concluded with no material weaknesses identified.