Municipality of Norristown – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Municipality of Norristown, Montgomery County, for the period from January 1, 2022, to December 31, 2023. The audit was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to assess whether Forms MS-965, reflecting fund expenditures and allocations, are presented accurately. The auditor expressed an opinion that the Forms are in material compliance with the Pennsylvania Department of Transportation’s criteria. Additionally, the audit tests confirmed no significant deficiencies or material weaknesses in internal controls and compliance. The report underscores the importance of ensuring funds are spent per relevant laws and regulations, with no noncompliance noted. This audit serves as a check on the management and use of public funds designated for the maintenance of roads, aiming to maintain transparency and accountability.