B.J.W. Volunteer Fire Company Relief Association – Clearfield County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the B.J.W. Volunteer Fire Company Relief Association in Clearfield County, Pennsylvania, covering January 2022 to December 2023, found that the association took appropriate corrective action addressing prior audit findings and complied with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditure. The audit, conducted under state authority but not under Government Auditing Standards, aimed to verify corrective actions and compliance. Effective internal controls were emphasized as essential for safeguarding assets and ensuring compliance with relevant laws and procedures. The association received funding from Boggs and Bradford Townships, accumulating total cash and investments of $70,329 by the end of 2023, with expenditures of $32,640 during the audit period. The association maintained an accurate equipment roster, in compliance with past recommendations. The report, discussed with association officials, acknowledges their cooperation and is publicly accessible for review.