Howard Fire Company Volunteer Firemen’s Relief Association – Centre County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Howard Fire Company Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2023, was conducted to assess corrective actions on previous findings and compliance with relevant state regulations, contracts, bylaws, and administrative procedures. The audit, not under the U.S. Government Auditing Standards, aimed to confirm adherence to state aid regulations and fund utilization, revealing that the association had addressed prior audit issues and demonstrated compliance. However, auditors could not directly verify the $29,798 cash balance with the financial institution, yet bank statements supported the figure. The relief association’s expenditures during the period amounted to $25,772 across benefit, fire, and administrative services. The audit recognizes the officers’ responsibility in maintaining effective internal controls and compliance with relief laws. Discussions of the report with the association management appreciated their cooperation and encouraged ongoing adherence to regulatory standards.