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AuditsAudit Category: Volunteer Firefighters' Relief Associations

October 13, 2025

Rawlinsville Firemen’s Relief Association of Holtwood, Pennsylvania – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

An audit was conducted for the Rawlinsville Firemen’s Relief Association of Holtwood, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to assess the association’s actions on previous findings and its compliance with state laws and procedures. The audit found the association addressed one of two prior issues but failed to rectify […]

October 13, 2025

North Hampton Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to March 12, 2024

The audit of the North Hampton Volunteer Fire Department Relief Association, for the period from January 1, 2022, to March 12, 2024, confirmed compliance with applicable state laws and procedures related to state aid and expenditure of funds, with exceptions noted. The key issue identified was improper procedures during the merger with Hampton Township Volunteer […]

October 13, 2025

Volunteer Firemen’s Relief Association of Muhlenberg Township – Berks County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Volunteer Firemen’s Relief Association of Muhlenberg Township for January 1, 2022, to December 31, 2024, examined compliance with state laws and corrective actions from a prior audit. It found that the association addressed six of eight prior issues but did not correct two: maintaining a complete equipment roster and conducting […]

October 13, 2025

Montour Valley Volunteer Fireman’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The Montour Valley Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024. This engagement was conducted under the authority of Pennsylvania state law to ensure compliance with the Volunteer Firefighters’ Relief Association Act and related fiscal codes. The review aimed to verify that the association’s funds […]

October 11, 2025

West Bradford Volunteer Firemen’s Relief Association – Chester County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the West Bradford Volunteer Firemen’s Relief Association, conducted for the period January 1, 2022, to December 31, 2024, determined that the association largely complied with applicable state laws, contracts, bylaws, and administrative procedures concerning the receipt of state aid and expenditure of funds. However, it was found that the association did […]

October 11, 2025

The Relief Association of the New Baltimore Fire Department – Somerset County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Relief Association of the New Baltimore Fire Department underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2024, to ensure funds were used for authorized purposes and state aid was handled per the Volunteer Firefighters’ Relief Association Act (VFRA Act). The LPE reviewed $15,908 of $17,862 in expenditures, […]

October 11, 2025

The Lock Haven Fireman’s Relief Association of the State of Pennsylvania – Clinton County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of The Lock Haven Fireman’s Relief Association examined the period from January 1, 2022, to December 31, 2024. The primary objectives included assessing the association’s corrective actions on previous audit findings and ensuring compliance with state laws regarding the management of state aid and fund expenditures. The audit noted that the association […]

October 11, 2025

Stone Creek Valley Volunteer Firemen’s Relief Association – Huntingdon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Stone Creek Valley Volunteer Firemen’s Relief Association, conducted from January 1, 2022, to December 31, 2024, aimed to evaluate the association’s adherence to state laws, contracts, bylaws, and administrative procedures concerning the management of state aid and funds. The relief association was found to comply significantly with the established requirements, […]

October 11, 2025

Starbrick Volunteer Fire Department Relief Association – Warren County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Starbrick Volunteer Fire Department Relief Association for the period of January 1, 2023, to December 31, 2024. The audit aimed to evaluate the relief association’s adherence to applicable state laws and administrative procedures concerning the receipt and expenditure of state aid. The audit concluded that the association was […]

October 11, 2025

Salem Township Volunteer Fire Department Company 1 Relief Association – Westmoreland County – Audit Period January 1, 2021 to December 31, 2024

The Salem Township Volunteer Fire Department Company 1 Relief Association underwent a Limited Procedures Engagement (LPE) from January 1, 2021, to December 31, 2024, to evaluate its compliance with financial protocols under Pennsylvania law. The objectives were to ensure the proper expenditure of state aid funds. The audit included reviewing accounting journals, ledgers, bank transactions, […]

AuditsAudit Category: Volunteer Firefighters' Relief Associations

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General