Elizabeth Township Fire Department No. 1 Volunteer Firefighters’ Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2023

An audit was conducted on the Elizabeth Township Fire Department No. 1 Volunteer Firefighters’ Relief Association in Allegheny County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The objective was to assess compliance with state laws and regulations concerning the receipt and expenditure of state aid. Overall, the relief association was found compliant, except for unauthorized expenditures noted during the audit. The VFRA Act governs such associations, focusing on financial protection and prudent investment. The audit identified unauthorized expenditures amounting to $629, including payments for sales tax and vehicle inspection, which do not align with the VFRA Act’s authorized uses. These findings were discussed with the association’s management, who have been responsive. The audit emphasizes the responsibility of relief association officers to maintain effective internal controls and adhere to applicable laws and procedures. The department appreciates the cooperation extended by the relief association during the audit process.