Mount Union Firemen’s Relief Association – Huntingdon County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the Mount Union Firemen’s Relief Association for January 2022 to December 2023 aimed to evaluate corrective actions following past findings and ensure compliance with state laws, contracts, and procedures related to state aid and fund use. The audit, conducted without Government Auditing Standards, encountered challenges verifying a financial institution’s cash balance but accepted association-provided statements showing $19,758 as of December 2023. Overall, the association addressed five of six prior issues, failing to amend bylaws for adequate disbursement authority per the Volunteer Firefighters’ Relief Association Act. The report highlights this ongoing non-compliance and notes the management’s cooperation throughout the audit process, concluding with recommendations for compliance improvement.