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PA Department of the Auditor General

Published January 23, 2025

About This Audit

The audit of the Mt. Jewett Volunteer Firefighters’ Relief Association, covering January 1, 2022, to December 31, 2023, assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditures. Although generally compliant, it found inadequate meeting minutes and outdated bylaws. Meetings lacked comprehensive financial records, were infrequent, and minutes were unsigned. Bylaws were not updated to align with the VFRA Act, and elections, plus the roles of newly created positions, were undocumented. The relief association must preserve detailed minutes, conduct regular meetings, update bylaws, and document officer elections per Act requirements.

Pennsylvania Department
of the Auditor General