INDEPENDENT AUDITOR'S REPORT ON SUMMARY FINANCIAL STATEMENTS   Members of the Board Mont Alto Municipal Authority Mont Alto, Pennsylvania   Opinion The summary financial statements of Mont Alto Municipal Authority, as of and for the year ended December 31, 2025, are derived from the audited financial statements of Mont Alto Municipal Authority as of and for the year ended December 31, 2025. We expressed an unmodified audit opinion on those audited financial statements in our report dated May 6, 2026. In our opinion, the accompanying summary financial statements of Mont Alto Municipal Authority as of and for the year ended December 31, 2025, referred to above are consistent, in all material respects, with the audited financial statements from which they have been derived, on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Summary Financial Statements The summary financial statements do not contain all the disclosures required by the modified cash basis of accounting. Reading the summary financial statements and the auditor's report hereon, therefore, is not a substitute for reading the audited financial statements and the auditor's report thereon. The summary financial statements and the audited financial statements do not reflect the effects of events that occurred subsequent to the date of our report on the audited financial statements. Responsibility of Management for the Summary Financial Statements Management is responsible for the preparation of the summary financial statements on the modified cash basis of accounting. Auditor's Responsibility Our responsibility is to express an opinion about whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which were conducted in accordance with auditing standards generally accepted in the United States of America. The procedures consisted principally of comparing the summary financial statements with the related information in the audited financial statements from which the summary financial statements have been derived and evaluating whether the summary financial statements are prepared in accordance with the modified cash basis of accounting. We did not perform any audit procedures regarding the audited financial statements after the date of our report on those financial statements. Boyer & Ritter Chambersburg, Pennsylvania May 6, 2026   MONT ALTO MUNICIPAL AUTHORITY CONCISE FINANCIAL STATEMENTS FOR PUBLICATION PREPARED ON THE MODIFIED CASH BASIS   CONCISE BALANCE SHEET December 31, 2025   Assets Cash                                                                       $ 2,700,116 Due from primary government                                  89,691 Capital assets, net of depreciation                     5,418,268                                                                                 $ 8,208,075 Liabilities and Fund Balances Long-term debt (last maturity 2032)                   $ 285,794 Long-term debt (last maturity 2036)                   1,030,814 Fund balances Net investment in capital assets                            4,101,660 Appropriated                                                                 336,928 Unappropriated                                                          2,452,879                                                                                   $ 8,2081075   CONCISE STATEMENT OF REVENUES RECEIVED AND EXPENDITURES PAID Year Ended December 31, 2025   Cash, beginning of year                                        $ 2,350,589 Revenues received Charges for services                                                 1,046,798 Miscellaneous                                                                  71,315 Expenditures Public works - sewer                                                  (280,459) Public works - water                                                   (312,355) Debt service                                                                 (175,772) Cash, end of year                                                    $ 2,700,116