Neptune Fire Company Volunteer Firefighters’ Relief Association – Lebanon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Neptune Fire Company Volunteer Firefighters’ Relief Association for the period from January 1, 2022, to December 31, 2024, evaluated corrective actions on prior findings and compliance with laws and procedures related to state aid and fund expenditures. It was conducted by the Pennsylvania Auditor General’s office without adhering to Government Auditing Standards. While the relief association satisfactorily addressed one prior finding concerning bond coverage, it failed to correct issues with inadequate bylaws and meeting minutes as previously noted. The failure to update and approve amended bylaws and maintain detailed meeting minutes means the association did not fully resolve issues from the prior audit. Management acknowledged these findings and committed to corrective actions. The audit concluded that despite these deficiencies, the relief association generally complied with significant legal and procedural requirements for managing state aid and funds. This is an automated summary. Please rely on the contents included in the released audit report.