Relief Association of the North Penn Volunteer Fire Company – Montgomery County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Relief Association of the North Penn Volunteer Fire Company for January 1, 2021, to December 31, 2023, revealed both compliance and non-compliance issues. Conducted by the Auditor General, Timothy L. DeFoor, it aimed to assess corrective actions following previous audit findings and adherence to state laws and administrative procedures concerning state aid and fund expenditure. The audit confirmed corrective action on four prior findings but noted two significant issues: incomplete equipment rosters and inappropriate ownership of rescue vehicles. The latter could result in withholding state aid. Although the association provided bank statements, part of the cash balance remained unverified due to unavailable independent confirmations from the bank. With total expenditures amounting to $447,730 and cash and investments at $374,375 by the end of 2023, the audit could not verify expenditure accuracy in full, raising potential compliance concerns related to fund management.