Fireman’s Relief Association of Bellefonte, Pennsylvania – Centre County – Audit Period January 1, 2022 to December 31, 2023

An audit was conducted on the Fireman’s Relief Association of Bellefonte, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit aimed to ensure compliance with state laws and regulations concerning the use of funds. The relief association officers are responsible for maintaining internal controls and compliance with the law. The audit identified four main issues: unauthorized expenditure on grave flags, inadequate bylaws, failure to adhere to bylaws, and failure to maintain an accurate equipment roster. The audit confirmed an investment balance of $609,103 but could not independently verify this with the financial institution. Although the relief association generally complied with laws and procedures, these findings indicate areas needing improvement and rectification. The audit findings were discussed with the association’s management. Recommendations were made to address the unauthorized expenditure, enhance bylaws, comply with existing rules, and maintain accurate records.