Lawrence 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, 2023 to December 31, 2023

The Independent Auditor’s Report for Lawrence County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for 2023 was conducted in line with American Institute of Certified Public Accountants standards and Government Auditing Standards. The report reviews forms MS-991 with adjustments, assessing compliance under criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit found the forms to be materially accurate and compliant with required standards. No material weaknesses in internal control or noncompliance issues were identified. Funds are to be used as per the Vehicle Code for the construction, reconstruction, maintenance, and repair of infrastructure. The report underscores the Department’s oversight in fund distribution and the county’s compliance in reporting. This audit ensures financial practices meet legal criteria and regulation compliance, reflecting a transparent review of allocated transportation funds by the county.