Published March 11, 2026
About This Audit
The compliance audit of the Liberty Fire Company Relief Association in Spring City, Pennsylvania, covering January 2021 to December 2024, revealed several compliance issues. The audit aimed to assess if prior audit recommendations were addressed and whether the association complied with state laws regarding state aid and fund expenditures. Significant findings include failure to rectify a prior issue concerning Pennsylvania sales tax payments and an unauthorized expenditure. There was also a lack of documentation for an annual physical inventory of equipment and an incomplete membership roster. Additionally, auditors could not independently confirm portions of the cash and investment balances. As a result of these compliance issues, the association risks potential withholding of state aid. The report advises implementing timely corrective actions and acknowledges the cooperation of association officials during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.