Published March 11, 2026
About This Audit
The compliance audit for The Ludlow Volunteer Firemen’s Relief Association covered January 1, 2023, to December 31, 2024. Its aim was to assess compliance with Pennsylvania state laws, contracts, bylaws, and administrative procedures concerning the receipt of state aid and expenditure of association funds. Conducted by the Auditor General, the audit confirmed overall compliance but found that the association failed to update its bylaws to align with the Volunteer Firefighters’ Relief Association Act, posing compliance risks. The outdated language from Act 84 of 1968 remained unaddressed due to officer turnover. The report recommends reviewing and updating the bylaws to ensure lawful operation. The association’s management agreed to implement corrective measures. The relief association ended 2024 with $5,881 in cash and had $3,772 in expenditures during the audit period. Compliance will be verified in future audits. This is an automated summary. Please rely on the contents included in the released audit report.