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PA Department of the Auditor General

Published January 26, 2026

About This Audit

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, which could lead to non-compliance. The audit confirmed that corrective actions from previous audit findings regarding related party transactions were implemented. The relief association must update its bylaws to ensure full compliance. Management agreed with the audit findings and intends to address the issue, with compliance subject to future verification. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General