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PA Department of the Auditor General

Published May 1, 2025

About This Audit

The Economy Boro Volunteer Fireman’s Relief Association underwent a compliance audit for the period January 1, 2021, to December 31, 2024. Conducted under the authority of Pennsylvania’s Constitution, The Fiscal Code, and the Volunteer Firefighters’ Relief Association Act, the audit aimed to ensure adherence to laws, contracts, bylaws, and procedures related to state aid receipt and fund expenditure. Due to a lack of independent confirmation, auditors could not verify a portion of the cash and investment balances as of December 2024. Apart from this limitation, the association complied with relevant legal and procedural requirements, save for an issue involving an improper equipment donation. A 2004 GMC Yukon jointly owned by the association and its affiliated fire company was donated improperly, demonstrating a need for better awareness of authorized donation procedures. The audit report was discussed with management, and the association’s cooperation was acknowledged.

Pennsylvania Department
of the Auditor General