North Beaver Volunteer Fire Department Relief Association – Lawrence County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit for the North Beaver Volunteer Fire Department Relief Association, covering January 1, 2022, to December 31, 2023, evaluated whether the association adhered to applicable state laws and administrative procedures concerning state aid and expenditure of funds. Conducted under the authority of Pennsylvania’s constitution, fiscal codes, and the Volunteer Firefighters’ Relief Association Act, the audit revealed compliance in most areas but identified two main issues: the failure to maintain comprehensive and accurate equipment and membership rosters. While the relief association was cooperative, shortcomings in record-keeping pose risks to the effective management of resources and accountability.