2023 Middlesex Borough Municipal Audit

This document is an audit report for the Borough of Middlesex in New Jersey, covering the financial statements for the year ended December 31, 2023, and providing comparative data for 2022. It includes independent auditor's reports expressing opinions on the financial statements' adherence to regulatory accounting principles and U.S. Generally Accepted Accounting Principles (GAAP). The audit encompasses various funds, including the Current Fund, Trust Fund, General Capital Fund, and Swimming Pool Utility Fund, and also examines internal controls, compliance with legal and regulatory provisions, and state financial assistance programs. The document further provides supplementary schedules, statistical data, and recommendations for improving financial management.