Garden Spot Fire Rescue Relief Association – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Garden Spot Fire Rescue Relief Association in Lancaster County, Pennsylvania, was conducted for the period January 1, 2022, to December 31, 2024. The audit aimed to ensure compliance with applicable state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures. The audit, not conducted under Government Auditing Standards, found the association mostly compliant, though some exceptions were noted. Key findings included failure to deposit proceeds from equipment sales, inappropriate ownership of a rescue boat, inadequate bylaws, and insufficient signatory authority for fund disbursement. The relief association is responsible for effective internal controls and fund management. The audit led to the recommendation for the association to establish better control procedures, and issues identified have been discussed with association management, with corrective actions in progress. The audit underscores the need for prudent management of public funds by volunteer organizations. This is an automated summary. Please rely on the contents included in the released audit report.