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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The compliance audit of the Tidioute Area Volunteer Fireman’s Relief Association covered January 1, 2023, to December 31, 2024, assessing adherence to state laws and internal controls on fund management. Key objectives included reviewing corrective actions from prior audits and evaluating compliance with legal and procedural frameworks. The audit revealed the association failed to address previous findings, including inadequate meeting minutes, outdated bylaws, poor financial record-keeping, and insufficient fidelity bond coverage. An unauthorized expenditure of $526 for insurance on a non-owned vehicle was noted. Recommendations emphasize immediate action to rectify non-compliance and improve oversight. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General