The Fayette City Volunteer Firemen’s Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted for The Fayette City Volunteer Firemen’s Relief Association for the period of January 1, 2021, to December 31, 2023, to assess compliance with state laws, contracts, and procedures concerning state aid receipt and fund expenditure. The audit, which was not conducted under Government Auditing Standards, concluded that the association generally complied except for two notable findings: untimely receipt and deposit of state aid, and failure to obtain a Pennsylvania sales tax exemption number. The untimely handling of state aid funds rendered them unavailable for operational expenses or investments, increasing the risk of financial mismanagement. The association has acknowledged these findings and plans to implement improvements as recommended. Future compliance will be verified in the next audit.