Published June 16, 2025
About This Audit
An audit was conducted on the Berwick Volunteer Fireman’s Relief Association in Columbia County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The audit was authorized by Pennsylvania laws, including the Constitution and the Volunteer Firefighters’ Relief Association Act. The audit aimed to assess whether the relief association took corrective actions on past findings and complied with relevant state laws and administrative procedures regarding state aid receipt and fund expenditures. The audit concluded that, except for a noted issue regarding the erroneous payment of $1,923 in Pennsylvania sales tax, the association substantially complied with regulatory requirements. A recommendation was made for the association to seek a refund of the sales tax and ensure future compliance by consistently providing vendors with their sales tax exemption number. The cooperation of relief association officials during the audit was appreciated.