Cumberland County – Liquid Fuels, Act 44, Act 89 Tax Funds and County Fee for Local Use Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit for the period of January 1, 2024, to December 31, 2024, was conducted on Cumberland County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund. The audit’s objective was to determine Cumberland County’s adherence to Pennsylvania Department of Transportation’s Publication 9 guidelines regarding fund receipt, expenditure, and reporting. The audit involved reviewing county reports, comparing them with local records, and testing expenditure transactions. Adjustments to county reports were proposed and approved, reflecting accurate fund reporting. The audit report states that Cumberland County complied with the criteria significantly, following proper procedures for fund receipt and expenditure. This is an automated summary. Please rely on the contents included in the released audit report.