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PA Department of the Auditor General

Published May 4, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Norwich, McKean County, Pennsylvania, covering January 1, 2023, to December 31, 2024, aimed to verify adherence to PennDOT’s Publication 9 requirements. Audit procedures included reviewing financial reports (Forms MS-965), assessing internal controls, testing expenditures of $72,196.22 for compliance, and ensuring proper and timely deposits of state aid allocations. A misstatement was identified and corrected with municipal management’s approval, with resulting adjustments documented in the revised Forms MS-965 within the report. The audit report states that Norwich Township substantially complied with the necessary criteria for receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General