Warsaw Township Volunteer Fire Company Relief Association – Jefferson County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Warsaw Township Volunteer Fire Company Relief Association in Jefferson County, Pennsylvania, covering January 1, 2020, to December 31, 2023, found that the association took appropriate corrective actions from previous audits. However, significant compliance issues remain, leading to potential withholding of future state aid. Three main findings were reported: (1) the inappropriate ownership of a rescue vehicle purchased for $25,000, titled in the name of the associated fire company instead of the relief association, (2) five checks were drawn without proper signatory authority, and (3) the association’s bylaws were inadequate and not adhered to. The relief association needs to title the rescue vehicle correctly and enhance signatory control to avoid state aid issues. Responses from the association’s management have been included in the audit, showing agreement with the findings and intentions to address them.