The Herndon Volunteer Firefighters’ Relief Association – Northumberland County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the Herndon Volunteer Firefighters’ Relief Association for January 1, 2022, through December 31, 2023, revealed that while the association addressed one of five previous findings, it failed to correct four others. These included unauthorized expenditures, undocumented expenditures, delays in depositing state aid, failure to maintain accurate equipment rosters, and insufficient bond coverage. The audit found that the association generally complied with state laws and procedures regarding state aid and fund expenditure, except for the noted issues. The audit encountered limitations due to the inability to obtain copies of canceled or imaged checks, hindering verification of required authorizations. The management was briefed on the findings, emphasizing the importance of timely implementation of recommendations. The association’s cooperation during the audit process was acknowledged.