Northmoreland Township Volunteer Fire Company Relief Association, Inc. – Wyoming County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Northmoreland Township Volunteer Fire Company Relief Association, covering January 1, 2023, to December 31, 2025, was conducted pursuant to various state mandates. The audit aimed to verify the association’s compliance with state laws and corrective actions from a previous audit. It concluded that while the association addressed one prior finding, it failed to correct its inadequate bylaws. The bylaws did not include a mandatory provision about bonding the disbursing officer or procedures for amending bylaws, in violation of VFRA Act requirements. Although the association complied with most legal requirements related to state aid and fund expenditures, this significant noncompliance remained. Management acknowledged the findings and agreed to rectify the oversight. The audit was conducted to provide a reasonable assurance of compliance with applicable laws and procedures, despite being limited in scope and not adhering fully to Government Auditing Standards. This is an automated summary. Please rely on the contents included in the released audit report.