Tioga County – Liquid Fuels, Act 44, and Act 89 Tax Funds for the Period January 1, 2018 to December 31, 2022

The independent auditor’s report for Tioga County, Pennsylvania, reviews the county’s handling of Liquid Fuels, Act 44, and Act 89 Tax Funds from January 1, 2018, to December 31, 2022. The audit was conducted following standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. Tioga County’s management is responsible for ensuring the funds’ reporting aligns with the criteria outlined by the Department of Transportation. The audit found that the forms were presented properly, but noted some concerns such as the county encumbering more than its fund balance, the late receipt of 2020 allocations, and incorrect deposits into Act 89 Fund. The purpose of the report is to verify compliance with relevant laws and regulations, and it highlights the absence of identified material weaknesses, although acknowledges the potential for undiscovered issues. This comprehensive audit seeks to ensure that transportation funds are managed effectively by the county.