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PA Department of the Auditor General

Published January 29, 2026

About This Audit

The compliance audit of the Fireman’s Relief Fund Association of West Manchester Township, conducted for the period of January 1, 2022, to December 31, 2024, aimed to assess corrective actions taken and adherence to state laws related to state aid and fund expenditures. The audit found that the association took appropriate corrective actions on prior findings but noted two significant issues: lack of secured ownership in jointly purchased vehicles and equipment, and undocumented expenditures. While the financial records indicated total assets of $433,130 and various expenditures including $125,000 for a vehicle and $24,902 for turnout gear, auditors could not verify a portion of investment balance. The audit confirms compliance with state laws except for identified findings, urging improvements in securing ownership interests and documenting expenses. Overall, the report underscores the importance of diligent financial management for the association in fulfilling its objectives. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General