Borough of Hamburg – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Hamburg’s Liquid Fuels Tax Fund covers the period from January 1, 2021, to December 31, 2023. The auditors examined Forms MS-965 With Adjustments as per the Pennsylvania Department of Transportation’s guidelines, ensuring they adhered to established attestation standards. The auditors found that the forms accurately represent the required information without material misstatements. The report identified no significant deficiencies or material weaknesses in internal controls, although a minor issue of a late receipt of allocation was noted. The report’s purpose was to determine compliance with relevant laws and regulations, and it confirmed that funds are used appropriately under these standards. The auditors did not identify any instances of noncompliance requiring reporting but emphasized the report’s specific applicability to the municipality’s financial activities under the Liquid Fuels Tax Fund regulations. This ensures oversight and proper use of funds, supporting infrastructure maintenance in Hamburg.