Published March 18, 2025
About This Audit
An independent auditor examined Cumberland County’s Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and County Fee for Local Use Funds for the period of January 1, 2021, to December 31, 2023. The examination aimed to ensure these funds are reported according to Pennsylvania Department of Transportation’s criteria. Conducted according to standards by the American Institute of Certified Public Accountants, the audit found the financial records were appropriately adjusted and presented. No material weaknesses in internal control or noncompliance with laws were identified. The funds are regulated under the Vehicle Code, which mandates annual reporting of taxes collected for infrastructure maintenance and improvements. Cumberland County cooperated during the audit. This report determines fund compliance with relevant laws and regulations and is unsuitable for other purposes.