Published August 25, 2025
About This Audit
A compliance audit of The Firemen’s Relief Association of Millheim, Pennsylvania was conducted for the period January 1, 2023, to December 31, 2024. The audit aimed to verify compliance with state laws, contracts, bylaws, and administrative procedures, especially regarding the receipt of state aid and the expenditure of funds. The audit found two main issues: inadequate bylaws not updated to meet current VFRA Act requirements and failure to maintain an accurate equipment roster or conduct an annual inventory. Additionally, independent confirmations were not obtained for parts of the cash and investment balances, although bank statements showed balances of $29,660 and $12,066, respectively. Despite limitations, the audit concluded that the association mostly complied with relevant laws and procedures, with exceptions noted. The audit results were discussed with association management for further action. This is an automated summary. Please rely on the contents included in the released audit report.