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PA Department of the Auditor General

Published March 11, 2026

About This Audit

A compliance audit of the Volunteer Firefighters’ Relief Association of Alert Fire Company No. 1 in Emigsville, PA, for January 1, 2022, to December 31, 2024, identified ongoing noncompliance issues. The audit aimed to verify corrective actions taken on prior findings and assess compliance with state laws and procedures regarding state aid and fund expenditures. Despite addressing one previous issue concerning the title of a rescue vehicle, the association failed to maintain a complete equipment roster and conduct annual inventories. Another concern was the lack of secured ownership interest in upgrades to the affiliated fire company’s building. This noncompliance could potentially lead to withholding future state aid. Auditor General Timothy L. DeFoor discussed these findings with the relief association’s management. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General