Potter County

Harrison Township Firefighters’ Relief Association – No findings.

Roulette Chemical Engine Co. #1 Inc. Relief Association – No findings.

Tri-Town Volunteer Firemen’s Relief Association – 1 finding: Failure to adhere to relief association bylaws and inadequate signatory for the disbursement of funds.

Elks County

Jay Township Volunteer Firefighters’ Relief Association – No findings.

St. Marys Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster.

McKean County

The Ludlow Volunteer Firemen’s Relief Association – No findings.