West Shore Bureau of Fire Firefighters’ Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the West Shore Bureau of Fire Firefighters’ Relief Association covered the period from January 1, 2022, to December 31, 2023, in accordance with regulations under the VFRA Act and state laws in Pennsylvania. The audit objectives included verifying that corrective actions were taken for previous findings and ensuring compliance with applicable laws relating to funds received and expended. While the relief association addressed prior unauthorized expenditures, the audit identified inadequate meeting minutes and outdated bylaws not aligned with the VFRA Act requirements. Meetings and financial transactions were insufficiently documented, with minutes lacking signatures and dates needed for validation. Despite some improvements in 2024, failure to comply with current requirements continues to risk unauthorized activities. The audit findings were discussed with the association’s management, and their cooperation during the audit was appreciated. Overall, the relief association mainly complied with the state laws, except for the area noted.