Published August 11, 2025
About This Audit
The independent auditor’s report for Centre County, Pennsylvania, covers the Liquid Fuels Tax Fund and County Fee for Local Use Fund for the period from January 1, 2021, to December 31, 2023. The report evaluates the accuracy and compliance of financial forms submitted by the county under the Pennsylvania Department of Transportation guidelines. The examination followed auditing standards and involved procedures to assess the risk of misstatement, analyzing both errors and fraud possibilities, ensuring forms adhered to Publication 9 criteria. Despite a late allocation receipt affecting results, the forms generally met required standards. No material weaknesses in internal controls were detected, although instances of noncompliance were noted, specifically late fund allocations. The report’s aim was to verify that fund usage aligns with legal requirements; it was not intended to provide an opinion on internal controls or compliance. The report concludes with acknowledgments and guidance for further inquiries. This is an automated summary. Please rely on the contents included in the released audit report.