Upper Macungie Township Volunteer Firemen’s Relief Association – Lehigh County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Upper Macungie Township Volunteer Firemen’s Relief Association for January 1, 2021, to December 31, 2023. The audit aimed to verify corrective actions from the prior audit and evaluate compliance with state laws, contracts, and administrative procedures regarding state aid and fund utilization. While the association successfully addressed three of four previous findings, it failed to maintain a complete and accurate equipment roster, as required. Although bank and investment statements showed balances of $345,064 and $352,326 respectively, independent verification of a portion of these balances could not be obtained. The audit confirmed significant compliance with laws and procedures, despite some noted exceptions. It also highlighted an issue of exceeding FDIC coverage limits and included discussions with the relief association’s management. The audit was not conducted under U.S. Government Auditing Standards but was believed to provide a reasonable basis for conclusions.