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PA Department of the Auditor General

Published July 29, 2025

About This Audit

The Independent Auditor’s Report examines Allegheny County’s management of the Liquid Fuels Tax Fund, Act 44, Act 89, and the County Fee for Local Use Fund for the period from January 1, 2022, to December 31, 2023. The examination, conducted according to established standards, involves procedures to assess the risk of material misstatement. The auditor raised issues such as the late receipt of 2023 allocations and retroactive expenditures. Significant deficiencies like duplicate transfers were also highlighted. Despite these issues, the forms largely met the required criteria. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General