Community Fire Company of Cornwall Borough Volunteer Firefighters’ Relief Association – Lebanon County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit for the Community Fire Company of Cornwall Borough Volunteer Firefighters’ Relief Association covering January 1, 2020, to December 31, 2023, was conducted by the Pennsylvania Auditor General. The audit aimed to assess corrective measures taken from prior audits and adherence to state laws and procedures regarding state aid and fund expenditures. The audit revealed nine key findings, including failures to maintain accurate membership and equipment rosters, unauthorized and undocumented expenditures, inadequate internal controls and meeting minutes, non-disclosure of related party transactions, and insufficient signatory authority for fund disbursement. Despite compliance with laws in several aspects, the audit highlighted significant lapses in record-keeping and procedural adherence. The findings suggest a need for the relief association to swiftly implement recommended corrections to ensure compliance and proper financial management. Auditor General Timothy L. DeFoor expressed concern and urged prompt action from the association’s management to rectify these issues.