Enon Valley Community Volunteer Firefighters’ Relief Association – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

The audit of the Enon Valley Community Volunteer Firefighters’ Relief Association covered the period from January 1, 2020, to December 31, 2023, and aimed to verify the corrective actions on prior findings and evaluate compliance with relevant laws and procedures governing state aid and fund expenditures. Findings showed that the association generally complied, correcting previous issues. However, a notable exception was the lapse in maintaining Surety (Fidelity) bond coverage for its disbursing officer, risking inadequate safeguarding of cash assets. The relief association rectified this by securing the necessary coverage following the audit’s recommendations. The audit was conducted per Commonwealth law and guidelines, but not under U.S. Government Auditing Standards. The report, including responses and recommendations, was distributed to relevant officials. Compliance for bond coverage will be re-examined in future audits. This audit ensures the relief association’s functionality aligns with standards and financial responsibilities.