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

The independent auditor conducted an examination of the Borough of Hopewell’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2023. The audit was performed in line with the attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aimed to verify if the Form MS-965 With Adjustments accurately represented the fund’s data as per the criteria outlined by the Department of Transportation. No material weaknesses in internal control were detected, though such unidentified issues could exist. Compliance with relevant laws and regulations was generally met, with no reported noncompliance other than a noted late receipt of allocation. Overall, the Borough of Hopewell’s financial reporting for the Liquid Fuels Tax Fund complied with statutory and regulatory requirements during the specified period.