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PA Department of the Auditor General

Published May 1, 2025

About This Audit

A compliance audit was conducted for the Mahantongo Volunteer Firemen’s Relief Association of Eldred Township, Schuylkill County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit aimed to assess compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid receipt and fund expenditures. It concluded that the relief association complied with applicable regulations within the audit scope. The audit, conducted under state authority but not under U.S. Government Auditing Standards, evaluated internal controls and financial records supporting the association’s operations. The association, a charitable entity providing financial protection for volunteer firefighters, received funds from Upper Mahanoy and Eldred Townships via the Foreign Fire Insurance Tax Distribution. The audits revealed $28,631 in expenditures over two years, allocated for insurance, equipment, training, and administrative services. The report was coordinated with association management, and copies were distributed to relevant state and municipal authorities.

Pennsylvania Department
of the Auditor General