SPRING CITY, PA — The Pennsylvania Auditor General released a compliance audit of the Liberty Fire Company Relief Association of the Borough of Spring City, identifying four findings related to financial oversight and recordkeeping for the period from January 1, 2021, through December 31, 2024.
The audit, conducted under state law governing volunteer firefighters’ relief associations, found the organization did not fully comply with applicable statutes, contracts, bylaws, and administrative procedures tied to the use of state aid and relief funds.
According to the report, the association failed to address a prior audit issue involving the payment of Pennsylvania sales tax and was cited for an unauthorized expenditure, as well as deficiencies in maintaining equipment inventory records and a complete membership roster.
Auditors identified a $28,776 expenditure for a deposit on new bay doors for the affiliated fire company as unauthorized under the Volunteer Firefighters’ Relief Association Act. The report states that such costs do not qualify as permissible uses of relief association funds and warned that future state aid could be withheld if the issue is not corrected.
The audit also found that the association did not document annual physical inventories of its equipment and failed to maintain a complete and accurate membership roster, including missing addresses and incomplete member listings.
In addition, auditors noted the association had not taken corrective action on a previously cited issue involving the payment of sales tax, although documentation showed the $1,970 in tax was later reimbursed by the affiliated fire company.
“We are concerned by the number of findings noted and strongly encourage timely implementation of the recommendations noted in this audit report,” Auditor General Timothy DeFoor wrote in the report.
The audit also reported that auditors were unable to independently confirm a portion of the association’s financial balances. Records indicated the organization held $143,776 in cash and $267,073 in investments as of December 31, 2024, totaling $410,849, though some balances could not be fully verified.
State aid allocations to the association during the audit period came from East Vincent Township and Spring City Borough.
The full audit report is available online at www.PaAuditor.gov/audit-reports.
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