Published July 29, 2026
About This Audit
A compliance audit was conducted on Perry County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, and Act 89 Tax Fund for 2023-2025 to review adherence to the Pennsylvania Department of Transportation’s (PennDOT) criteria for fund management. Procedures included reviewing county reports, assessing internal controls, and testing expenditure transactions to ensure compliance with fund usage criteria such as construction and maintenance of roads and bridges. The audit report states that Perry County substantially complied with PennDOT’s criteria regarding fund receipt, expenditure, and reporting. Misstatements on the County Reports were identified and adjusted with management approval. This is an automated summary. Please rely on the contents included in the released audit report.