Berks 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 Berks County reviewed the Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the period of January 1, 2021, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit report identified over-expenditures on several construction projects that should have been paid from the General Fund. The audit report concluded that, except for these over-expenditures, the financial statements are presented fairly in accordance with the criteria from the Pennsylvania Department of Transportation’s Publication 9. The findings are aimed at improving the county’s administration of the funds and supporting the Pennsylvania Department of Transportation in its regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.