Coal Township Volunteer Firemen’s Relief Association – Northumberland County – Audit Period January 1, 2022 to December 31, 2023

The Coal Township Volunteer Firemen’s Relief Association underwent a compliance audit for January 1, 2022, to December 31, 2023. Conducted by the Pennsylvania Auditor General, its main aims were to verify corrective actions on prior findings and confirm adherence to state laws relating to state aid and fund use. The audit, not bound by U.S. Government Auditing Standards, revealed partial compliance. The association addressed five out of six previous issues but failed to maintain a Pennsylvania Sales Tax Exemption Number or avoid paying state sales tax, risking future state aid withholdings. Audit limitations included unverifiable investment balances and missing check copies, preventing validation of proper authorization. Despite these gaps, the audit assures that, overall, some compliance measures were effective, providing a basis for future improvements.