Relief Association of the Friedens Volunteer Fire Company – Somerset County – Audit Period January 1, 2022 to May 30, 2025

A compliance audit of the Relief Association of the Friedens Volunteer Fire Company in Somerset County, Pennsylvania, covered the period from January 1, 2022, to May 30, 2025. The audit assessed whether the association adhered to state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditures. The audit identified several issues: failure to deposit state aid, unauthorized expenditures, lack of internal controls, inadequate bylaws, and an improper merger. The relief association dissolved on May 30, 2025, merging with The Relief Association of the Somerset Volunteer Fire Department, transferring all assets accordingly. The auditor general emphasized the importance of implementing recommendations from the findings to enhance compliance and governance. This is an automated summary. Please rely on the contents included in the released audit report.