New Cumberland Fire Department Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the New Cumberland Fire Department Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, aimed to assess corrective actions on prior findings and compliance with relevant laws and procedures. Conducted under Pennsylvania’s legal framework, the audit found the relief association took appropriate corrective steps but identified issues such as failure to segregate officers’ duties and conduct an annual physical inventory of equipment. The association complied with state laws related to state aid expenditure, except for these noted findings. The relief association had a total of $299,933 in assets at the end of 2024 and spent $123,079 during the audit period. The audit emphasized the importance of effective internal controls and proper segregation of duties to mitigate risks, and discussions with management have led to recommendations for improvements. This is an automated summary. Please rely on the contents included in the released audit report.