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PA Department of the Auditor General

Published January 29, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Wellsboro, Tioga County, Pennsylvania, covers the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The auditors examined the Forms MS-965, With Adjustments, which the municipality’s management is responsible for presenting according to specified criteria. The examination aimed to ensure the Forms are presented accurately and were conducted under standards from the AICPA and Government Auditing Standards. The report provides a favorable opinion on the Forms’ compliance with Pennsylvania Department of Transportation requirements. The report underscores the need for municipalities to comply with laws governing the use of Liquid Fuels Tax funds and notes that no significant deficiencies were found during this examination. Additionally, the auditing determined that no noncompliance instances requiring reporting were identified. The purpose of this report is to ensure that municipal funds are used appropriately as per legal guidelines.

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Pennsylvania Department
of the Auditor General