Emporium Volunteer Fire Department Relief Association – Cameron County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit assessed the financial operations of the Emporium Volunteer Fire Department Relief Association in Cameron County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The audit, based on state laws, aimed to verify if prior corrective actions were taken and if compliance with legal and administrative procedures relating to the receipt and expenditure of state aid was maintained. The audit noted a lack of independent confirmation of cash and investment balances but found the relief association to be generally compliant with relevant laws. State aid was properly allocated among various municipalities in Cameron County, with total cash and investments by December 2024 amounting to $375,444. Total expenditures during the audit period were $85,364, directed towards benefit, fire, and administrative services. Management addressed previous audit recommendations, such as the timely receipt of state aid and reimbursement for unauthorized expenditures. This is an automated summary. Please rely on the contents included in the released audit report.