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PA Department of the Auditor General

Published October 13, 2025

About This Audit

The audit of the North Hampton Volunteer Fire Department Relief Association, for the period from January 1, 2022, to March 12, 2024, confirmed compliance with applicable state laws and procedures related to state aid and expenditure of funds, with exceptions noted. The key issue identified was improper procedures during the merger with Hampton Township Volunteer Firemen’s Relief Association, forming Hampton Township Volunteer Fire Department Relief Association. The audit revealed the relief association did not amend bylaws, obtain a new tax identification number, or update equipment titles, as required. This oversight was attributed to a lack of awareness regarding the administrative requirements of the VFRA Act. These procedures are essential to maintain compliance and proper records. The audit provided recommendations to address these issues and shared findings with officials of the newly formed association. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General