The Relief Association of the Montgomery Volunteer Fire Company – Lycoming County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on The Relief Association of the Montgomery Volunteer Fire Company for the period from January 1, 2022, to December 31, 2024. The objectives were to assess corrective actions taken following a prior audit and check compliance with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditure. While the relief association resolved one prior audit finding, it failed to address two others, resulting in potential withholding of state aid. Key issues include failure to maintain a Pennsylvania sales tax exemption number, improper handling of proceeds from a vehicle sale, unauthorized expenditures, inadequate bylaws, lack of surety bond coverage, and failure to update bylaws. The audit could not independently confirm investment balances, and total cash and investments at the end of 2024 were $94,144. Expenditures amounted to $20,803, evaluated for compliance. The relief association is encouraged to adopt the audit’s recommendations promptly. This is an automated summary. Please rely on the contents included in the released audit report.