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PA Department of the Auditor General

Published May 27, 2025

About This Audit

The compliance audit of the Relief Association of the Kempton Fire Company of Albany Township, PA, covering January 1, 2022, to December 31, 2024, assessed the association’s adherence to state laws regarding the receipt and expenditure of state aid. Conducted under Pennsylvania’s legal framework, the review confirmed the association addressed findings from a prior audit and maintained compliance with relevant regulations in their financial management. The audit was not bound by Government Auditing Standards but followed sufficient procedures to ensure valid conclusions. Findings discussed with the association highlighted their effective management, ensuring proper asset safeguarding and legal compliance. Efforts to improve included correcting issues like untimely deposit of state aid and lacking surety bond coverage. The audit appreciated the association’s cooperation and emphasized continued adherence to legal standards for financial conduct. Copies of the report were distributed to relevant authorities and the concerned municipalities.

Pennsylvania Department
of the Auditor General