South Fork Firemen’s Relief Association of South Fork, PA – Cambria County – Audit Period January 1, 2022 to December 31, 2023

The audit of the South Fork Firemen’s Relief Association, covering January 1, 2022, to December 31, 2023, assessed compliance with state laws and proper fund management. The audit was conducted under the authority of Pennsylvania law but did not adhere to Government Auditing Standards. The primary objectives were to evaluate corrective actions taken on prior audit findings and adherence to regulations concerning state aid. The audit revealed that the association did not address the previous audit’s finding of failing to maintain a Pennsylvania Sales Tax Exemption Number. Despite this, the association complied with relevant laws and guidelines in significant respects regarding state aid receipt and fund expenditure. Consequently, the audit recommends the association reapply for and obtain a valid tax exemption number to prevent unnecessary tax payments, which would diminish available funds for operations or investments. The report was discussed with the association’s management, who agreed to take corrective action.