Union 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, 2019 to December 31, 2022

The independent auditor’s report for Union County’s Liquid Fuels Tax Fund, Act 44, Act 89 Tax Funds, and County Fee for Local Use Fund, covering January 1, 2019, to December 31, 2022, was evaluated. The examination followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report highlights issues such as the county encumbering $69,142.16 of Liquid Fuels Tax Fund money beyond its fund balance in 2021 and overspending on construction projects by $10,330.00 and $33,026.87 respectively. Despite these, the forms materially complied with Pennsylvania Department of Transportation’s criteria. The auditor’s role was not to offer opinions on internal controls or compliance, but tests did not identify major deficiencies. The objective was to verify fund usage in alignment with laws and regulations. For any inquiries, the Bureau of County Audits remains available.