Morris Township Volunteer Firemen’s Relief Association – Clearfield County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Morris Township Volunteer Firemen’s Relief Association examined the period from January 1, 2022, to December 31, 2023, to verify compliance with state laws, contracts, bylaws, and administrative procedures. The audit complied with the authority from the Pennsylvania Constitution and relevant state codes but was not conducted under Government Auditing Standards. The audit concluded that the association generally complied with applicable state laws and procedures concerning state aid and fund expenditure, except for findings related to unauthorized expenditures and insufficient fidelity bond coverage. The unauthorized expenditures amounted to $461 for items like infant/child AED keys and sales tax payments, not permissible under the VFRA Act. The audit findings were discussed with the association’s management, who are responsible for establishing effective internal controls. The audit thanked the relief association officials for their cooperation during the process.