The Firemen’s Relief Association of the La Mott Fire Company No. 1 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit conducted for The Firemen’s Relief Association of the La Mott Fire Company No. 1 in Montgomery County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate if previous audit recommendations were addressed and to assess compliance with relevant state laws regarding state aid receipt and fund expenditures. The audit revealed that the association failed to take corrective actions recommended in the previous audit, particularly in maintaining an accurate equipment roster and obtaining a Pennsylvania Sales Tax Exemption Number. Additionally, there was a delay in the receipt and deposit of state aid. Despite these issues, the association generally complied with applicable laws and procedures. Total cash and investments as of December 31, 2023, amounted to $1,522,171, with expenditures totaling $326,538 over the audit period. Recommendations and discussions with the association management were included to address the findings.