Borough of South Williamsport – Lycoming 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 of South Williamsport, Lycoming County, for January 1, 2022, to December 31, 2023. The audit was performed following standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The primary aim was to ensure the Forms MS-965 with Adjustments complied with necessary laws and criteria. The examination included assessing the risks of material misstatements due to fraud or error. The report found noncompliance issues regarding project approval, advertising, and bidding requirements. However, no material weaknesses in internal control were identified. The purpose of this examination was to verify the lawful expenditure of the funds. Compliance with legal provisions affecting the fund’s reporting was tested, but the report does not express an opinion on compliance with the law. The audit highlights the need for adherence to requirements for continued allocation eligibility.