The Relief Association of The Berlin Fire Department, Inc. – Somerset County – Audit Period January 1, 2021 to December 31, 2024

An audit of The Relief Association of the Berlin Fire Department, Inc., covering January 1, 2021, to December 31, 2024, was conducted to ensure compliance with state laws, contracts, bylaws, and administrative procedures. The audit aimed to verify corrective actions from prior findings and assess the proper use of state aid and relief association funds. The audit found that the relief association generally complied with relevant regulations, correcting past deficiencies, except for inadequate documentation of meeting minutes. The failure to properly record minutes, including signatures, attendance, quorum presence, and financial transaction approvals, did not comply with the VFRA Act and association bylaws. Although the reported cash balance as of December 2024 was $71,680, its verification was not confirmed independently. The audit commended the association for its cooperation and recommended better documentation practices to ensure full transparency and accountability. This is an automated summary. Please rely on the contents included in the released audit report.