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PA Department of the Auditor General

Published August 25, 2025

About This Audit

A compliance audit was conducted on the Lyons Fire Company Relief Tax Association in Berks County, Pennsylvania, from January 1, 2022, to December 31, 2024. The audit aimed to assess the compliance of the association with state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. While the association generally complied with regulations, unauthorized expenditures totaling $1,596 were identified. These expenditures included tokens of sympathy and logo t-shirts not authorized under the Volunteer Firefighters’ Relief Association Act (VFRA Act). Relief association officials were unaware of these non-compliant expenses, which led to funds being unavailable for authorized uses. The report recommends reimbursing the relief association for these unauthorized expenditures and urges officials to familiarize themselves with relevant legal provisions. The association and its officers are thanked for their cooperation during the audit. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General