Collier Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Collier Volunteer Fire Department Relief Association, covering January 1, 2021, to December 31, 2024, was conducted under Pennsylvania state law. The audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding the receipt and expenditure of state aid. However, the audit faced significant challenges due to a lack of cooperation from relief association officials, who failed to provide critical financial documents such as receipts, disbursement ledgers, checkbooks, and meeting minutes. Consequently, the audit could not obtain adequate evidence to conclude on compliance. Notable findings included undocumented expenditures, failure to deposit state aid correctly, and inadequate signatory authority for fund disbursement. These issues may lead to the withholding of future state aid. The audit identifies the importance of maintaining robust internal controls and compliance with state regulations for the effective management of state aid and relief association funds. This is an automated summary. Please rely on the contents included in the released audit report.