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PA Department of the Auditor General

Published March 18, 2026

About This Audit

The compliance audit for the Vernon Township Volunteer Fire Department’s Relief Association, covering January 1, 2023, to April 1, 2025, encountered multiple issues. The primary objectives were to assess corrective actions taken on past audit findings and ensure compliance with relevant laws and regulations. However, due to a lack of cooperation from former relief association officers and missing documents such as receipts, disbursement journals, and equipment rosters, sufficient audit evidence could not be obtained. As a result, the audit could not fulfill its objectives. The audit revealed financial distress leading to the appointment of a liquidating receiver in July 2023, who was responsible for liquidating assets and addressing creditor claims due to the relief association’s dissolution effective April 1, 2025. Key findings include non-compliance with prior audit recommendations, undocumented expenditures, and unauthorized expenditures. All these factors severely limited the audit’s scope, preventing conclusive assessments. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General