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PA Department of the Auditor General

Published April 6, 2026

About This Audit

The audit of Eldred Boro Fire Dept., Inc. Relief Association, conducted for the period January 1, 2023, to December 31, 2024, aimed to ensure compliance with applicable state laws, bylaws, and procedures, focusing on state aid receipt and fund expenditure. The audit revealed unauthorized expenditures totaling $3,122, including purchases of pediatric AED pads and maintenance on non-relief owned vehicles, not permitted under the VFRA Act. Consequently, relief association funds were not used for authorized purposes, risking future state aid until reimbursement occurs. The management agreed with the findings, with $1,000 reimbursed so far, leaving a $2,122 balance to be addressed. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General