Southmont Volunteer Firemen’s Relief Association – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Southmont Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, focused on corrective actions from a previous audit and compliance with state laws related to relief funds. The audit found that the association failed to address a prior finding regarding unauthorized sales tax payments, and several areas of noncompliance were identified, including inadequate signatory authority, insufficient bond coverage, and incomplete meeting minutes. The association complied with other areas of state law as they relate to state aid and expenditure of funds. The auditors recommend timely implementation of corrective actions and expressed a need for improved internal controls. They also recommend seeking a refund for the sales tax incorrectly paid. The findings and recommendations were discussed with management, and appropriate responses have been included in the report.