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PA Department of the Auditor General

Published September 18, 2025

About This Audit

The compliance audit, conducted for the Ralston Volunteer Fire Company Relief Association in Lycoming County, Pennsylvania, reviewed activities from January 1, 2022, to December 31, 2024. It aimed to check if previous audit corrections were made and if laws and procedures were followed regarding state aid and fund expenditures. The audit found the association corrected three out of four past issues but failed to maintain a proper equipment roster and conduct an annual inventory. Additionally, the association did not maintain a Pennsylvania Tax Exemption number and made untimely state aid deposits. These deficiencies could lead to withholding future state aid. The association’s management was advised to implement timely corrective measures. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General