Barlow Firefighters’ Relief Association – Adams County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the Barlow Firefighters’ Relief Association in Adams County, Pennsylvania was conducted for the period of January 1, 2022, to December 31, 2023. The audit aimed to assess if the association took corrective actions on previous findings and adhered to state laws, contracts, and procedures regarding the management of state aid and association funds. While appropriate actions were taken concerning the prior audit report’s findings, the audit identified an unauthorized expenditure of $366 for maintenance of equipment not owned by the relief association, violating the VFRA Act. Therefore, the audit recommends reimbursement for this amount and for officials to acquaint themselves with relevant laws to ensure compliance. The association managed to resolve a previous issue by updating its bylaws, showcasing an understanding of compliance necessity.