Nelson Volunteer Firemen’s Relief Association – Tioga County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Nelson Volunteer Firemen’s Relief Association in Tioga County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This audit, under the authority of Pennsylvania laws, assessed whether the association addressed prior audit findings and complied with legal and procedural requirements concerning state aid and fund expenditures. The audit revealed that while the association took corrective action on four prior issues, it failed to address one regarding inadequate bylaws. Additionally, new findings included unauthorized expenditures, lack of surety bond coverage, incomplete equipment records, and failures in holding meetings and maintaining minutes. Despite providing bank statements showing a $7,439 cash balance as of December 31, 2024, independent verification from the financial institution was unobtainable. Recommendations for timely action were provided to address these concerns. This is an automated summary. Please rely on the contents included in the released audit report.