Elizabeth Borough Volunteer Fireman’s Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted for the Elizabeth Borough Volunteer Fireman’s Relief Association in Allegheny County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The audit aimed to ensure compliance with state laws, contracts, bylaws, and administrative procedures concerning the receipt and expenditure of state aid. The audit found the relief association largely complied with regulations, although it failed to obtain a Pennsylvania sales tax exemption number, resulting in $73 spent on sales tax. The report suggests obtaining the exemption to prevent future unnecessary expenditures and recommends seeking a refund for the sales tax. Relief association management agreed with the findings and plans to comply with the recommendations, which will be verified in the next audit.