Summerville Area Volunteer Firemen’s Relief Association – Jefferson County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Summerville Area Volunteer Firemen’s Relief Association, conducted for the period January 1, 2022, to December 31, 2023, aimed to evaluate compliance with applicable Pennsylvania state laws, contracts, bylaws, and administrative procedures regarding the receipt and expenditure of state aid. The audit, authorized by state statutes, was not conducted according to Government Auditing Standards but provided sufficient evidence to conclude that the relief association complied with relevant regulations in all significant respects. The relief association officers are responsible for maintaining effective internal controls to ensure this compliance, including safeguarding assets. During this period, the relief association received monetary allocations from several municipalities and had total cash of $23,858 as of December 31, 2023, with expenditures amounting to $15,994 for various services and administrative expenses. The audit report was discussed with association management, who were cooperative, and it is publicly available online.