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PA Department of the Auditor General

Published October 30, 2025

About This Audit

The compliance audit conducted by the Auditor General for the Wheatland Volunteer Firemen’s Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to November 21, 2024, revealed several significant issues. The audit aimed to determine whether the association took corrective actions based on prior reports and adhered to state laws pertaining to financial aid and fund expenditures. The findings indicated the association failed to hold regular meetings, update bylaws, maintain bond coverage, and improperly documented its dissolution and merger with the Joint Hermitage/Patagonia Volunteer Firemen’s Relief Association. Despite overall compliance with applicable laws, these findings highlight areas needing improvement. As of November 21, 2024, the association dissolved, transferring all assets to the joint association, which is encouraged to implement the audit recommendations to ensure compliance and proper financial management. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General