Published March 31, 2026
About This Audit
The audit of the Borough of Factoryville’s Liquid Fuels Tax Fund for the Period January 1, 2024, to December 31, 2024, examined Form MS-965 With Adjustments. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit report states that the form accurately represents information required by Pennsylvania’s Department of Transportation, covering funds used for road and bridge maintenance. The report’s purpose is to assist the Department of Transportation in regulatory duties, and it includes a financial section with the adjusted form. Liquid Fuels Tax funds are allocated based on road mileage and population. Municipalities must adhere to specified reporting (Form MS-965 and others) and ensure compliance with financial regulations to receive funding. Overall, the audit confirms the submission meets the necessary criteria and complies with Pennsylvania’s legal requirements. This is an automated summary. Please rely on the contents included in the released audit report.