Township of Norwegian – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Township of Norwegian, Schuylkill County, covers the Liquid Fuels Tax Fund for the period from January 1, 2020, to December 31, 2023. The examination assessed the fund’s financial statements (Forms MS-965 With Adjustments) for adherence to criteria outlined by the Pennsylvania Department of Transportation. Although the report found that the forms are generally presented accurately, it noted that the municipality overspent $11,320.00 on a 2020 road paving project. Issues of late allocations and deposits into the General Fund were also identified. The audit, conducted per attestation standards, did not aim to assess internal control comprehensively, nor did it provide an opinion on compliance, aside from stated findings. Nonetheless, the report helps ensure the Liquid Fuels Tax Fund is utilized lawfully. This assures stakeholders that, except for noted exceptions, the funds were managed appropriately.