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PA Department of the Auditor General

Published August 22, 2025

About This Audit

A compliance audit of the West Hickory Volunteer Fireman’s Relief Association for January 1, 2023, to December 31, 2024, was conducted under the authority of Pennsylvania’s legal statutes, including the Constitution, Fiscal Code, and the Volunteer Firefighters’ Relief Association Act. The audit aimed to verify the association’s compliance with state laws, contracts, bylaws, and administrative procedures regarding the receipt and expenditure of state aid. The audit found that the association was compliant in all significant respects. The association’s total cash and investments as of December 31, 2024, amounted to $38,629, with expenditures totaling $14,202. The relief association, a separate legal entity from the West Hickory Volunteer Fire Department, received state aid from Harmony and Hickory Townships, with allocations based on population and real estate market value. This audit was not conducted in accordance with Government Auditing Standards but provided a reasonable basis for its conclusions. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General