North Apollo Volunteer Firemen’s Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the North Apollo Volunteer Firemen’s Relief Association for the period of January 1, 2023, to December 31, 2025, as authorized by relevant Pennsylvania laws. The audit objectives were to assess whether corrective actions from a prior audit were implemented and to check compliance with applicable laws and procedures regarding state aid and fund expenditures. The audit found that the relief association failed to take corrective actions outlined in a previous audit, notably failing to obtain a Pennsylvania Sales Tax Exemption Number. Additionally, they did not update their bylaws as required. Due to these significant compliance issues, the association risks having their future state aid withheld. These findings were discussed with the association’s management, and their responses have been included in the report, which thanks the officials for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.