Indiana Firemen’s Relief Association – Indiana County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Indiana Firemen’s Relief Association covered the period from January 1, 2022, to December 31, 2023. Conducted under the authority of Pennsylvania state laws, the audit assessed compliance concerning the receipt and expenditure of state aid and relief funds. The audit found that, except for an issue concerning discretionary benefits, the association complied with applicable standards. The main finding was the failure to define discretionary benefits, as $1,600 in officer compensation was provided without formal policy guidance. The report suggests formally documenting criteria for discretionary benefits in bylaws or policies to ensure clarity and equal application among members. These findings were discussed with the management of the relief association, with a recommendation to establish clear definitions and documentation of benefits offered in accordance with VFRA Act provisions. Overall, the audit concluded that financial affairs were generally handled properly, barring the noted exception.