Municipality of Norristown – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Municipality of Norristown, Montgomery County, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to review the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 rules regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Funds. Throughout the audit, various procedures were implemented, including reviewing municipal documents, conducting transaction tests, and comparing financial records to Forms MS-965. A correction was proposed and approved for a misstatement on the Forms MS-965. The audit report states that the municipality adequately met the criteria for using the funds, ensuring compliance with state regulations. This is an automated summary. Please rely on the contents included in the released audit report.