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PA Department of the Auditor General

Published January 21, 2026

About This Audit

A compliance audit was conducted for the Firemen’s Relief Association of Manchester, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. The audit aimed to verify adherence to state laws, contracts, bylaws, and procedures related to the receipt and expenditure of state aid. The audit, not conducted according to Government Auditing Standards, concluded that the association complied significantly with the relevant regulations. Relief association officers are responsible for maintaining internal controls and ensuring compliance. The audit revealed total expenditures of $165,833 over the period, primarily for fire services and some small administrative costs. A minor unauthorized expense regarding sales tax was identified and discussed with association officials. A fraudulent check incident led to a reimbursement of $12,440 from the financial institution following their immediate action. The report, distributed among state and local stakeholders, states that overall, the Firemen’s Relief Association managed its funds appropriately. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General