West Pennsboro Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the West Pennsboro Volunteer Firemen’s Relief Association (WFRA) for January 1, 2021, to December 31, 2023, assessed corrective actions taken on prior findings and overall compliance with state laws, contracts, bylaws, and administrative procedures. The audit confirmed that the WFRA addressed one previous finding concerning meeting minutes but failed to correct issues related to maintaining a Pennsylvania sales tax exemption number. Despite providing bank statements, the association did not supply canceled or imaged checks, hindering verification of authorized signatures per the VFRA Act. This audit did not comply with Government Auditing Standards, but sufficient procedures were applied to satisfy its objectives. The report underscores the importance of adhering to recommendations and correcting deficiencies, such as the maintenance of a valid sales tax exemption, to uphold public accountability and regulatory compliance. The audit findings were discussed with WFRA management, who cooperated during the audit process.