Big Beaver Borough Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Big Beaver Borough Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to assess whether appropriate corrective actions were taken regarding previous findings and verify compliance with state laws concerning state aid and fund expenditure. Despite attempts, auditors couldn’t independently verify the cash balance provided by the association, which stood at $26,236 as of December 31, 2023. Key findings include the association’s failure to maintain minutes of meetings, lack of surety bond coverage, inadequate signatory authority, incomplete membership rosters, and inadequate financial record-keeping. These issues were discussed with management, and their cooperation during the audit was appreciated. Timely implementation of audit recommendations is strongly encouraged to ensure compliance and improve financial management.