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PA Department of the Auditor General

Published February 4, 2025

About This Audit

A compliance audit was conducted on the Summit Township Volunteer Fire Department Relief Association in Crawford County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit aimed to verify corrective action on a prior finding and assess compliance with state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. The audit concluded that the association took appropriate corrective actions and generally complied with the relevant laws and procedures. However, there was an unauthorized expenditure totaling $4,950, involving the purchase of a high cube container and driveway installation. The audit recommended reimbursement for these expenditures and advised association officials to familiarize themselves with the Volunteer Firefighters’ Relief Association Act to ensure future compliance. The audit findings were discussed with the association’s management, and their cooperation was acknowledged.

Pennsylvania Department
of the Auditor General