ELVERSON, PA — A state review of the Twin Valley Fire Department Relief Association found no irregularities in spending or state aid deposits, according to a limited procedures engagement released by Pennsylvania Auditor General Timothy L. DeFoor.
The audit, covering the period from January 1, 2021, through December 31, 2024, determined that the Chester County-based volunteer firefighters’ relief association properly managed public funds and met all requirements under state law. The engagement was conducted under authority of the Pennsylvania Constitution, The Fiscal Code, and the Volunteer Firefighters’ Relief Association Act.
Auditors examined accounting records, bank statements, canceled checks, and other documentation to verify that expenditures were lawful and that state aid funds were properly received and deposited. The review covered $201,961 in total expenditures, including $159,341 for fire services, $35,384 for insurance premiums, and $7,236 for administrative services.
Testing of selected transactions totaling $17,612 revealed no evidence of unauthorized spending or mishandling of funds. The report noted that relief association officers maintained effective internal controls and followed proper procedures for safeguarding assets and complying with state law.
The Twin Valley Fire Department Relief Association serves as a charitable organization providing financial protection and support for volunteer firefighters. It received state aid allocations from municipalities in both Chester and Berks counties, including Caernarvon Township, New Morgan Borough, East Nantmeal Township, Elverson Borough, Warwick Township, and West Nantmeal Township.
As of December 31, 2024, the association reported $199,192 in total cash assets.
DeFoor’s office emphasized that the audit found “nothing came to our attention indicating that the relief association expended funds in an unauthorized manner or failed to deposit state aid funds appropriately.”
The Auditor General’s Office thanked association officials for their cooperation during the review, which was completed on September 10, 2025.
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