Hickory Township Volunteer Fire Company Relief Association – Lawrence County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Hickory Township Volunteer Fire Company Relief Association covered January 1, 2022, to December 31, 2023. The audit evaluated whether the association addressed a prior audit finding and its compliance with relevant laws and procedures regarding state aid and expenditure management. The report indicates that the relief association did not implement adequate corrective actions for a previous finding related to inadequate bylaws, which failed to address certain requirements, such as membership criteria and expenditure procedures. Another issue identified was the relief association’s checking account registration error, using an affiliated organization’s federal tax ID. Despite these issues, the association generally complied with significant laws and procedures for managing funds. The management showed cooperation and agreed to take corrective actions, as noted during the audit exit conference. The audit highlights the need for diligent adherence to legal and procedural requirements to ensure proper financial management and authorization.