Nisbet Volunteer Fire Company’s Relief Association – Lycoming County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Nisbet Volunteer Fire Company’s Relief Association in Lycoming County, Pennsylvania, for the period January 1, 2022, to December 31, 2024, found areas of noncompliance, despite overall adherence to applicable state laws and procedures. The audit aimed to assess corrective action on previous audit findings and compliance with state mandates concerning state aid and fund expenditure. The relief association did not resolve a previously highlighted issue regarding maintaining a complete and accurate equipment roster and performing an exhaustive annual physical inventory. This shortcoming affects the association’s ability to monitor equipment purchases and asset safeguarding effectively. Although the audit was not conducted per Government Auditing Standards, it provides a reasonable basis for conclusions. The audit results were discussed with the relief association’s management, with cooperation noted. The audit emphasizes the need for the association to address these noncompliance issues to enhance accountability and asset protection. This is an automated summary. Please rely on the contents included in the released audit report.