The Tyrone Volunteer Firemen’s Relief Association – Blair County – Audit Period January 1, 2014 to December 31, 2022

A compliance audit of The Tyrone Volunteer Firemen’s Relief Association was conducted for the period January 1, 2014, to December 31, 2022. The audit had objectives to assess if previous issues were resolved and if current operations complied with state laws regarding state aid and fund expenditures. Initially, the audit was set for 2018-2021 but was expanded due to evidence of potential fraud affecting the reliability of past audits for 2014-2017. The audit found questionable records, inadequate financial documentation, and potential misappropriation of funds for 2014-2017, preventing firm conclusions. For 2018-2022, multiple compliance issues were identified, including unauthorized and undocumented expenditures, inadequate adherence to bylaws, record-keeping deficiencies, related party transaction nondisclosure, sales tax payments, and untimely deposits. The audit suggests potential withholding of future state aid and recommends investigation by local authorities. Despite challenges, the audit aims to ensure compliance and