Borough of Muncy – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent audit was conducted on the Borough of Muncy’s Liquid Fuels Tax Fund, tracking funds from January 1, 2023, to December 31, 2023. The audit adhered to American Institute of Certified Public Accountants standards and Government Auditing Standards issued by the Comptroller General of the United States. The audit aimed to ensure the fund’s Form MS-965 correctly represented compliance with the Pennsylvania Department of Transportation’s criteria. The report found no material misstatements or significant deficiencies. Compliance with laws, regulations, contracts, and grant agreements was also tested without finding any reportable compliance issues. The Liquid Fuels Tax funds, allocated annually under Act 655 of 1956, support the maintenance of local roads and are managed according to detailed criteria. This report was prepared to verify that expenditures comply with these law-established guidelines, with no findings of noncompliance reported during the examination.