West Hempfield Fire & Rescue Company Firefighters Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the West Hempfield Fire & Rescue Company Firefighters Relief Association for January 1, 2021, to December 31, 2023, aimed to assess the implementation of prior audit corrective actions and compliance with state laws regarding state aid and expenditures. The audit, which adhered to VFRA Act guidelines, concluded that the association largely complied, except for failing to maintain a complete equipment roster and conduct an annual physical inventory. This issue, a recurring finding from a previous audit, suggests a need for improved documentation processes. The audit acknowledged the correction of four previous issues, such as securing ownership interests and undocumented expenditures. However, the outstanding issue of equipment tracking remains unaddressed, requiring continued attention from the association’s management to fulfill their responsibility for proper fund administration and safeguarding assets. This is an automated summary. Please rely on the contents included in the released audit report.