Published January 14, 2026
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Borough of Swoyersville’s Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The auditors assessed whether the form adhered to the criteria outlined by the Pennsylvania Department of Transportation and expressed an opinion based on their findings. The report follows attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. Adjustments were made by the Department of the Auditor General to align with these standards. The Liquid Fuels Tax Fund, allocated for local road maintenance, is governed by strict criteria, including balancing expenditures and ensuring compliance with regulations. These funds are managed separately from the municipality’s general finances and require specific reporting forms. Overall, the report confirms that the Borough of Swoyersville has appropriately presented the Form MS-965 With Adjustments, making it suitable for intended regulatory purposes. This is an automated summary. Please rely on the contents included in the released audit report.