Published March 18, 2026
About This Audit
An audit was conducted on the Emsworth Volunteer Firemen’s Relief Association covering January 1, 2021, to December 31, 2024. The audit evaluated the association’s compliance with applicable state laws, contracts, bylaws, and procedures, especially regarding state aid receipt and fund management. The audit found the association took appropriate corrective actions from previous findings and generally complied with regulations, except for a notable delay in the receipt and deposit of the 2024 state aid from Glenfield Borough. Although the funds were initially misallocated to Emsworth Borough, they were eventually forwarded to the association but not deposited until February 12, 2025. This delay contravenes state requirements that municipalities forward foreign fire insurance premium tax funds within 60 days. The Department of Community & Economic Development urges Kilbuck Township to complete necessary documentation online to ensure timely distribution. Overall, the audit confirms adherence to guidelines with this single noted delay. This is an automated summary. Please rely on the contents included in the released audit report.