Elkland Volunteer Firemen’s Relief Association – Tioga County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Elkland Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2025, was conducted under Pennsylvania’s legal framework, including the VFRA Act. The audit aimed to assess whether the association addressed prior audit findings and complied with state laws concerning state aid and fund expenditures. The audit, not performed under Government Auditing Standards, found that the association generally complied with legal requirements and took corrective action on previous findings. However, a concern was noted regarding inadequate signatory authority for disbursing funds, as some checks lacked the required treasurer’s signature, violating internal bylaws and the VFRA Act. The management acknowledged the issue, and corrective measures will be verified in subsequent audits. The audit report appreciates the cooperative approach of the relief association officials. This is an automated summary. Please rely on the contents included in the released audit report.