Warren County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The independent auditor’s report examines Warren County’s Liquid Fuels Tax Fund Forms for January 1, 2019, to December 31, 2023. The county’s management is responsible for these Forms, and the auditor’s task was to express an opinion based on their examination in compliance with American Institute of Certified Public Accountants and Government Auditing Standards. The report asserts that the Forms are presented fairly in compliance with the required criteria but does not extend this to opinions on internal control or compliance with local laws and regulations. Despite limitations, no material weaknesses or noncompliance were identified during the examination. The audit ensures the County’s compliance with guidelines for using tax funds for road, bridge, and transportation-related projects, as delineated by Pennsylvania’s Vehicle Code and the Department of Transportation’s regulations. The report aims solely to verify proper fund utilization, not to provide exhaustive financial evaluations or internal controls. This is an automated summary. Please rely on the contents included in the released audit report.