Volunteer Firemen’s Association of Chester, Pennsylvania – Delaware County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Volunteer Firemen’s Association of Chester, Pennsylvania evaluated the association’s operations from January 1, 2021, to December 31, 2024. The audit aimed to verify if the association addressed prior findings and complied with state laws regarding state aid and fund management. The audit, not conducted under Government Auditing Standards, found the association largely in compliance but noted several issues. Critical findings included not maintaining a complete and accurate membership roster, unauthorized expenditures, inadequate signatory authority for disbursing funds, and failure to hold meetings or retain their minutes. Despite not receiving state aid, the association utilizes accumulated funds for member benefits, with significant funds held as cash and investments totaling $899,093 by the audit’s end. Expenditures included benefit services and administrative costs, with certain expenses evaluated for accuracy. The association was advised to implement corrective actions for reported issues. This is an automated summary. Please rely on the contents included in the released audit report.