West End Fire and Rescue Company #3 Relief Association – Franklin County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted for the West End Fire and Rescue Company #3 Relief Association in Franklin County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit was carried out under the authority of the Pennsylvania Constitution, Fiscal Code, and the VFRA Act to assess corrective actions on previous audit findings and ensure compliance with state laws and administrative procedures regarding state aid and fund expenditures. The audit found that the association appropriately addressed prior audit findings and largely complied with regulatory requirements, except for an issue with inadequate signatory authority in check disbursements. Seven checks were signed by unauthorized individuals, violating the VFRA Act and association bylaws. The association agreed to rectify the control weakness and ensure proper authority in check issuance. The audit findings were shared with the association’s management, who cooperated during the process. The next audit will verify compliance improvements.