The Volunteer Fireman’s Relief Association of Freeport, Armstrong County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of The Volunteer Fireman’s Relief Association of Freeport, Armstrong County, Pennsylvania, was conducted for January 1, 2022, to December 31, 2023. The audit aimed to verify compliance with state laws and administrative procedures regarding state aid receipt and fund expenditure. The audit, not required to meet Government Auditing Standards, found that except for one issue, the association complied with relevant regulations. It was discovered that the association’s checking and investment accounts, totaling $78,282, were inappropriately registered under the affiliated fire service organization’s federal tax identification number. This misregistration could risk unauthorized asset use. The relief association has since corrected the issue by updating accounts with their federal identification number and will be reassessed in subsequent audits. The report appreciates the cooperation of association officials.