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PA Department of the Auditor General

Published April 15, 2025

About This Audit

An independent auditor’s report examined the Forms MS-991 and reports for Huntingdon County’s Liquid Fuels Tax Fund and the Acts 44 and 89 Tax Funds, covering the period from January 1, 2019, to December 31, 2023. The examination, performed according to American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure compliance with laws and criteria set by the Pennsylvania Department of Transportation. The report found that the funds were presented accurately according to the specified criteria and disclosed no material non-compliance or significant control deficiencies. The audit verified that the funds were appropriately used for constructing and maintaining county infrastructure. This report serves solely to evaluate the accuracy and compliance of the funds’ use during the period under review, not for assessing internal controls or compliance with other matters.

Pennsylvania Department
of the Auditor General