Marcus Hook-Trainer Fire Department Relief Association – Delaware County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Marcus Hook-Trainer Fire Department Relief Association, conducted for January 1, 2021, through December 31, 2023, aimed to verify adherence to relevant state regulations concerning state aid receipt and expenditure of association funds. While generally compliant, the audit noted an inability to independently confirm part of the cash balance, totaling $56,812 as of December 31, 2023. Significant findings included an erroneous fund transfer of $20,652 to the affiliated fire company and inadequate meeting minutes and bylaw content, lacking details on financial transactions and member attendance verification. The erroneous fund transfer has been rectified with reimbursement from the fire company. Recommendations include implementing stricter internal controls for future financial monitoring, along with revising meeting minutes and bylaws to align with the appropriate legal framework. Conclusive measures to correct these issues are slated for review in subsequent audits.