2024 Hightstown Borough Audit Report (PDF)

The Borough of Hightstown's 2024 audit report presents the financial statements for the year ended December 31, 2024. The report includes an independent auditor's assessment of the borough's various funds, including the Current Fund, Trust Fund, General Capital Fund, and Water-Sewer Utility Fund. Qualified and unmodified opinions were issued on the regulatory basis of accounting, with a qualified opinion on the General Fixed Asset Group of Accounts due to missing additions and deletions for the year. Supplemental exhibits provide additional details on cash balances, receivables, and reserves within each fund. The audit also identifies findings and recommendations for improvements in internal controls and compliance. Bowman & Company LLP conducted the audit, issuing their report on November 10, 2025.