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PA Department of the Auditor General

Published April 28, 2025

About This Audit

The independent auditor’s report on Cambria County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee For Local Use Fund for 2023 affirms that the county’s forms are presented in compliance with Pennsylvania Department of Transportation criteria. The examination adhered to attestation standards from the American Institute of Certified Public Accountants and the Government Auditing Standards. No material weaknesses or significant deficiencies in the internal controls were identified, and there were no instances of noncompliance with laws and regulations. The purpose of the report was to ensure adherence to fiscal requirements and guidelines stated in the Vehicle Code and the Department of Transportation’s Publication 9. The funds discussed in this report, including the Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, are earmarked for maintenance and repair of county infrastructure, funded through specific state-imposed taxes and fees.

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Pennsylvania Department
of the Auditor General