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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Trappe, Montgomery County, Pennsylvania, for the period from January 1 to December 31, 2023. The municipality’s management is responsible for presenting Form MS-965, which was reviewed by the auditor to ensure compliance with the criteria outlined by the Department of Transportation’s Publication 9 and standards set by AICPA and Government Auditing Standards. The audit aimed to provide reasonable assurance that the report is free from material misstatement but did not express opinions on internal controls or compliance with certain provisions. Although no significant deficiencies were identified, the audit did not rule out the possibility of existing unidentified material weaknesses. Compliance with the Liquid Fuels Tax Fund requirements was tested, revealing no instances of noncompliance. The audit’s purpose was to confirm the allocation and use of funds in accordance with the applicable laws and regulations.