Boswell Volunteer Fire Company Relief Association – Somerset County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Boswell Volunteer Fire Company Relief Association for the period from January 1, 2021, to December 31, 2024. The audit aimed to verify if corrective actions from a previous audit were implemented and to assess compliance with state laws, contracts, and procedures regarding state aid and fund expenditures. The audit found the association took appropriate corrective action previously identified but failed to maintain an accurate equipment roster or conduct annual physical inventories. The audit concluded the relief association complied with applicable laws, except for equipment record-keeping deficiencies. Recommendations include maintaining and documenting equipment inventories, with management agreeing to update the equipment roster. Compliance will be evaluated in the next audit, and the report was distributed to relevant officials and made publicly available online. This is an automated summary. Please rely on the contents included in the released audit report.