Big Knob Firemen’s Relief Association – Beaver County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Big Knob Firemen’s Relief Association for January 1, 2021, to December 31, 2023, was conducted to ensure adherence to state laws and corrective actions from a prior audit. The audit concluded that the association addressed the previous audit finding and generally complied with relevant laws, except for an issue with inadequate signatory authority for fund disbursements. The association is also contemplating a merger due to financial and manpower constraints. In 2021, 2022, and 2023, state aid was allocated from Marion and New Sewickley Townships, totaling cash and investments of $109,812 by the end of 2023. Expenditures during the period totaled $79,442, covering insurance, equipment, and administrative expenses. The audit found two checks did not comply with the required dual-signature policy, reflecting an area for improvement. The audit team thanks the association for their cooperation throughout the audit process.