West Middletown Volunteer Firemen’s Relief Association – Washington County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the West Middletown Volunteer Firemen’s Relief Association, covering January 1, 2021, to December 31, 2023, was conducted by the Department of the Auditor General. The audit aimed to verify corrective actions for previous findings and adherence to relevant laws and procedures related to state aid and fund expenditures. While the relief association addressed one prior issue, three issues remained uncorrected, including failure to adhere to bylaws, insufficient membership roster maintenance, and lack of a Pennsylvania sales tax exemption number. The officers were urged to implement the audit recommendations to improve compliance and internal controls. The audit findings underscore the need for proper adherence to bylaws and effective segregation of duties among the association’s officers. Overall, the audit identified significant compliance but also highlighted areas needing improvement.