Lower Saucon Township Volunteer Fireman’s Relief Association – Northampton County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Lower Saucon Township Volunteer Fireman’s Relief Association was conducted for the period January 1, 2020, to December 31, 2023, to assess whether corrective actions were taken based on prior audit findings and if compliance with state regulations was achieved. The association rectified one of two previous issues by improving meeting minutes documentation. However, it did not establish a complete and accurate equipment roster, a lapse from prior audit recommendations. Despite this, compliance with state laws and proper fund use was largely observed. An investment valuation could not be verified due to lack of independent financial institution confirmation, but nonetheless, reported assets as of December 31, 2023, totaled $362,567. Additionally, FDIC coverage limits were exceeded, and one expenditure lacked proper documentation but was not included in findings due to its low value. The audit findings were shared with the association, appreciating their cooperation.