Heidelberg Fireman’s Goodwill Relief Association – Lehigh County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Heidelberg Fireman’s Goodwill Relief Association was conducted for the period of January 1, 2022, to December 31, 2024. The audit assessed if previous audit findings were addressed and compliance with state laws and bylaws regarding state aid and fund expenditures. While the association corrected past issues and largely complied with regulations, a significant finding was identified concerning inadequate signatory authority for fund disbursements. Three checks lacked the required dual signatures, violating VFRA Act standards and the association’s bylaws, potentially increasing the risk of errors or misappropriation. The audit recommends implementing stronger internal controls to ensure compliance with the VFRA Act’s signature requirements. This is an automated summary. Please rely on the contents included in the released audit report.