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PA Department of the Auditor General

Published January 29, 2026

About This Audit

A compliance audit was conducted on The Scott Twp. Firemen’s Relief Association in Columbia County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to verify corrective actions related to a previous finding and assess compliance with state laws regarding the receipt of state aid and expenditure of funds. The audit concluded that the relief association addressed prior audit issues and generally complied with legal requirements, with the exception of inadequate bylaws. The bylaws lack mandatory provisions required by the Volunteer Firefighters’ Relief Association Act, such as the need for dual signatures on negotiable instruments, potentially affecting procedural compliance. Management agreed with the finding and plans to update the bylaws for better operational efficiency. The audit findings were communicated to relevant stakeholders, including local government officials. The next audit will verify compliance with these recommendations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General