Smithfield Volunteer Fire Co. No. 1, Relief Association – Huntingdon County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Smithfield Volunteer Fire Co. No. 1, Relief Association in Huntingdon County, Pennsylvania, was conducted for the period from January 1, 2022, to December 31, 2023. The audit assessed the association’s compliance with state laws, contracts, bylaws, and administrative procedures related to receiving state aid and managing funds. Conducted under Pennsylvania’s constitutional and statutory authority, including the Volunteer Firefighters’ Relief Association Act, the audit found that the relief association complied in all significant respects with applicable requirements. The association’s cash as of December 31, 2023, was $28,676, and total expenditures were $52,071, distributed across benefit and fire services. Overall, the association properly managed its financial operations, ensuring compliance with legal and procedural requirements, which was thoroughly discussed with the management, who were cooperative throughout the process.