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AuditsAudit Category: Volunteer Firefighters' Relief Associations

January 29, 2026

Swarthmore Fire & Protective Relief Association – Delaware County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Swarthmore Fire & Protective Relief Association, conducted from January 1, 2021, to December 31, 2024, evaluated whether the association acted upon prior audit findings and adhered to relevant state laws and guidelines regarding state aid and expenditure. The audit concluded that the association addressed only one out of four prior […]

January 29, 2026

Ridgway Firemen’s Relief Association, Inc. – Elk County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Ridgway Firemen’s Relief Association, Inc. for the period of January 1, 2023, to December 31, 2024, by the Department of the Auditor General to ensure adherence to applicable state laws and procedures concerning the receipt and expenditure of state aid. The audit, based on Article VIII, Section 10 […]

January 28, 2026

North Mountain Volunteer Firemen’s Relief Association – Columbia County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the North Mountain Volunteer Firemen’s Relief Association in Columbia County, Pennsylvania, covered January 1, 2022, to December 31, 2024. Conducted under state law requirements, its primary goals were to confirm if previous audit findings had been addressed and ensure compliance with state laws, contracts, and procedures regarding state aid and fund […]

January 28, 2026

Miles Township Volunteer Firefighters Relief Association – Centre County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit conducted on the Miles Township Volunteer Firefighters Relief Association for the period from January 1, 2022, to December 31, 2024, aimed to verify adherence to state laws, contracts, bylaws, and administrative procedures concerning state aid receipt and fund expenditure. The audit, not required to follow Government Auditing Standards, noted compliance with most […]

January 28, 2026

Marienville Volunteer Firefighters’ Relief Association – Forest County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Marienville Volunteer Firefighters’ Relief Association for January 1, 2023, to December 31, 2024, found partial compliance with prior audit findings. Only one of three earlier issues was addressed. Issues of noncompliance included a failure to obtain a Pennsylvania sales tax exemption number, inadequate minutes of meetings, and unauthorized expenditures. These […]

January 28, 2026

Canton Township Volunteer Fireman’s Relief Association – Washington County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Canton Township Volunteer Fireman’s Relief Association to evaluate their financial practices from January 1, 2022, to December 31, 2024. The audit checked if the organization followed the Volunteer Firefighters’ Relief Association Act by spending and depositing funds correctly. Throughout the period, $133,230 was expended by the […]

January 28, 2026

Relief Association of the Allegheny Township Volunteer Fire Company No.1 – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The Relief Association of the Allegheny Township Volunteer Fire Company #1 was subject to a Limited Procedures Engagement (LPE) from January 1, 2022, to December 31, 2024. The primary goal was to determine if funds were expended for authorized purposes and if state aid funds were appropriately received and deposited according to the VFRA Act. […]

January 26, 2026

Hempfield Fire Department Relief Association – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The Hempfield Fire Department Relief Association underwent a compliance audit for the period of January 1, 2022, to December 31, 2024. The audit was conducted under Pennsylvania state law to evaluate whether the association complied with the requirements related to state aid and funds expenditure. The audit focused on reviewing for corrected issues raised in […]

January 26, 2026

Emlenton Volunteer Firefighters’ Relief Association – Venango County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Emlenton Volunteer Firefighters’ Relief Association, covering January 1, 2023, to December 31, 2024, concluded that the association largely complied with state laws and procedures concerning the receipt and use of state aid. However, a significant issue was identified—the association failed to update their bylaws to align with the VFRA Act, […]

January 26, 2026

Chester Heights Volunteer Firefighter’s Relief Association – Delaware County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Chester Heights Volunteer Firefighter’s Relief Association assessed adherence to state laws, contracts, bylaws, and procedures regarding fund receipt and expenditure from January 1, 2022, to December 31, 2024. Key findings include unauthorized expenditures and inadequate signatory authority for fund disbursement. The audit sought to confirm the proper use of state […]

AuditsAudit Category: Volunteer Firefighters' Relief Associations

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General