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PA Department of the Auditor General

Published November 24, 2025

About This Audit

The compliance audit of the Spangler Fire Company Relief Association for January 1, 2021, to December 31, 2024, concluded that the association addressed prior audit findings and generally complied with applicable laws and regulations. The audit uncovered two findings: unauthorized expenditures and inappropriate commingling of funds, and failure to hold and properly document meetings. The relief association improperly commingled funds with the affiliated fire company, resulting in unauthorized expenditures totaling $54,118 and an excess reimbursement of $3,843. Corrective action and response from the association’s management are acknowledged. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General