Texas Township Volunteer Firefighter’s Relief Association – Wayne County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of Texas Township Volunteer Firefighter’s Relief Association for the period January 1, 2023, to December 31, 2025, examined whether the association adhered to state laws, contracts, bylaws, and administrative procedures. The audit found that the association adequately addressed previous issues and complied significantly with regulations concerning state aid and fund expenditures, except for specific issues. Primary findings included an inadequate financial record-keeping system, outdated bylaws, and incomplete equipment records and inventories. Despite providing bank statements, the association’s cash balance of $61,931 as of December 31, 2025, could not be independently verified. State aid was promptly received and deposited from multiple municipalities, and cash and investments totaled $461,798 by the end of 2025, while total expenditures were $311,787, with some uncategorized spending reported. The relief association’s officers are responsible for maintaining robust internal controls and compliance, while the audit offers recommendations for improvements. This is an automated summary. Please rely on the contents included in the released audit report.