Pike 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, 2021 to December 31, 2024

The audit for Pike County, Pennsylvania, examined financial forms related to the Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the period January 1, 2021, to December 31, 2024. The audit followed standards set by the AICPA and Government Auditing Standards. It identified non-compliance issues such as the unauthorized use of County Fee for Local Use funds for bond payments and non-permissible expenditures from the Act 89 Tax Fund for road maintenance. These exceptions aside, the forms were found to be in compliance with the Pennsylvania Department of Transportation’s criteria. The purpose of the report is to aid the department in regulatory compliance, and it notes significant deficiencies related to fund mismanagement. This is an automated summary. Please rely on the contents included in the released audit report.