West Easton Volunteer Fire Company No. 1 Relief Association – Northampton County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the West Easton Volunteer Fire Company No. 1 Relief Association, conducted by the Department of the Auditor General, focused on the period from January 1, 2021, to December 31, 2023. The audit aimed to determine if the association addressed previous audit findings and complied with applicable laws concerning state aid and fund expenditures. Despite efforts, the audit faced challenges in confirming the cash balance independently due to the lack of direct verification from the bank. The audit revealed that the association did not adequately address prior recommendations, specifically the failure to segregate the Secretary and Treasurer duties, and maintained outdated bylaws. The audit noted compliance with applicable laws generally but emphasized the need for segregating officer duties to enhance internal controls. The findings and recommendations were discussed with management for corrective action. This ensures the relief association’s operations align with legal requirements and prudent financial practices.