Chester County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2018, to December 31, 2022

The independent auditor’s report for Chester County in Pennsylvania covers the Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and the County Fee for Local Use Fund from January 1, 2018, to December 31, 2022. The report, prepared by the Auditor General Timothy L. DeFoor in February 2025, finds discrepancies in the financial management of these funds. Specifically, the report identifies issues such as unauthorized and noncompliant expenditures, including retroactive expenses and over-expenditure on approved projects without necessary Department of Transportation approvals. The report also highlights internal control weaknesses, such as duplicate invoice payments, which could lead to material misstatements in financial reporting. These findings emphasize the importance of adherence to regulations and improve internal controls to ensure compliance and accurate financial reporting in line with the Department of Transportation’s standards.