Published September 24, 2025
About This Audit
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Borough of Duryea’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024. This form, managed per the criteria in the Department of Transportation’s Publication 9, summarizes the allocation and expenditures of liquid fuels taxes used for road maintenance. Audited in alignment with established standards, the report confirms the form’s fair representation. Allocations consider local road mileage and population, and funds must align with specific regulations. The form outlines fund balances, including permissible expenditures on road machinery and required fund management as per the Pennsylvania Department of Transportation’s guidelines. This document assists regulatory authorities in financial oversight, but its use is limited to specific purposes related to liquid fuels tax fund administration. The audit ensures adherence to regulations while highlighting the importance of compliance for ongoing fund allocation. This is an automated summary. Please rely on the contents included in the released audit report.