Borough of Fountain Hill – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Fountain Hill, Lehigh County, Pennsylvania evaluated the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The examination followed attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors found that the Form MS-965 was presented in accordance with the required criteria. The report identified recurring issues, including over-expending liquid fuels money on projects and late receipt of allocations. However, no material weaknesses in internal control were found, though some areas of compliance and control were noted for improvement. The report’s purpose was to ensure the fund’s money was spent according to relevant laws and regulations. The auditors expressed no opinion on other internal controls or compliance matters, emphasizing that the examination’s focus was on the Form MS-965 compliance.