Lackawanna 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, 2023 to December 31, 2025

A compliance audit was conducted on Lackawanna County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the period from January 1, 2023, to December 31, 2025. The audit aimed to ensure the county complied with Pennsylvania Department of Transportation’s criteria related to fund receipt, expenditure, and reporting. Key procedures included reviewing county reports, testing expenditure transactions, and verifying timely deposits. The audit found that Lackawanna County generally complied with the criteria, though it identified a significant issue of non-receipt of Act 44 and local fee allocations. Adjustments were proposed and approved by management to address reporting discrepancies observed during the audit. This is an automated summary. Please rely on the contents included in the released audit report.