Harmony Fire District Relief Association – Butler County – Audit Period January 1, 2016 to December 31, 2023

The audit of the Harmony Fire District Relief Association, covering January 1, 2016, to December 31, 2023, assessed the association’s compliance with Pennsylvania state laws and procedures regarding state aid and fund expenditures. Conducted under Pennsylvania’s legal framework, the audit aimed to ensure that the relief association maintained internal controls for asset protection and lawful financial administration. A notable issue identified was the inability to confirm check authorizations due to missing canceled or imaged checks, as required by the VFRA Act. Despite this, the audit concluded that the relief association generally complied with relevant laws and procedures. The audit also highlighted financial activities, including a significant erroneous deposit in 2022 that was promptly rectified. The relief association received state aid allocations from various municipalities and ended the period with $227,811 in cash after expenditures of $1,106,183. The cooperative efforts of the relief association’s management were acknowledged with gratitude.