North Union Township Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the North Union Township Volunteer Fire Department Relief Association for January 1, 2021, to December 31, 2023, assessed corrective actions on previous findings and the association’s adherence to state laws and regulations concerning state aid and fund expenditures. The audit, not conforming to Government Auditing Standards, concluded that proper corrective actions were taken for past issues. However, two significant findings emerged: inadequate signatory authority for disbursing funds and incomplete equipment rosters. 32 out of 43 checks issued had only one signature instead of the mandatory two, weakening internal controls and making the assets more vulnerable. The association was advised to enforce dual-signature policies to comply with the VFRA Act and fortify financial safeguards. The management discussed these findings, and their responses are included in the report. Overall, the audit highlights the need for improved administrative procedures to ensure compliance and safeguard public funds effectively.