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PA Department of the Auditor General

Published January 28, 2026

About This Audit

The compliance audit of the North Mountain Volunteer Firemen’s Relief Association in Columbia County, Pennsylvania, covered January 1, 2022, to December 31, 2024. Conducted under state law requirements, its primary goals were to confirm if previous audit findings had been addressed and ensure compliance with state laws, contracts, and procedures regarding state aid and fund expenditures. The audit noted the association took corrective actions from past findings and complied significantly with applicable laws and guidelines. It identified total expenditure during the period was $20,344, with $15,443 in cash as of December 31, 2024. The association was commended for maintaining meeting minutes and recovering unauthorized funds from prior audits. The audit findings were discussed with association management, who cooperated fully. The association is advised to continue ensuring compliance with legal and procedural requirements. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General