Delaware 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, 2019 to December 31, 2023

The audit reviewed Delaware County’s management of various funds, including the 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, 2019, to December 31, 2023. The report identifies several findings: retroactive payroll expenditures, improper expenditure of funds on unauthorized projects without the Department of Transportation’s approval, over-expenditure on grant projects, and failure to receive a reimbursement as per an agreement. Additionally, it noted delayed allocation receipts for the Liquid Fuels and Local Use Funds. The report provides recommendations for improvements and mentions that some of the previously recommended amounts for fund reimbursement were acted upon. The report concludes that except for the issues identified, the funds are managed according to the Department of Transportation’s standards. This is an automated summary. Please rely on the contents included in the released audit report.