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PA Department of the Auditor General

Published April 10, 2025

About This Audit

An audit of the Chapmanville Volunteer Firemen’s Relief Association for 2022-2023 assessed compliance with Pennsylvania state laws and addressed past audit findings. The audit aimed to verify corrective actions on prior findings and compliance with legal and administrative requirements regarding state aid and fund expenditures. The audit found that while the relief association addressed three of four previous issues, deficiencies remained in segregating officers’ duties and updating bylaws. A notable lapse was the failure to separate the roles of Secretary and Treasurer and inappropriately pre-signing blank checks. Despite these shortcomings, the association largely adhered to regulations in handling state aid and funds. The audit emphasized the importance of rectifying these lingering issues, and management has been informed of all findings. The relief association’s total revenues included state aid from two municipalities, with cash reserves of $22,413 and expenditures of $10,393. The audit underscores the need for continued improvements in governance compliance.

Pennsylvania Department
of the Auditor General