Firemen’s Relief Association of The North Middleton Township Volunteer Fire Company No. 1 – Cumberland County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Firemen’s Relief Association of the North Middleton Township Volunteer Fire Company No. 1 in Cumberland County, Pennsylvania, for the period from January 1, 2021, to December 31, 2023. The audit was to determine compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid and relief association fund expenditures. The audit found the relief association generally complied with applicable requirements, except for a noted issue regarding incomplete equipment records. It recommended maintaining a comprehensive equipment roster and annual physical inventory documentation. This oversight prevented effective monitoring and safeguarding of relief association assets. Despite this, the report acknowledges the cooperation of relief association officials during the audit process.