Lower Chichester Firemens Relief Association – Delaware County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Lower Chichester Firemens Relief Association was conducted for the period January 1, 2021, to December 31, 2024. The audit aimed to assess the association’s corrective actions on previous findings and its compliance with state laws concerning state aid and expenditures. The audit, not conducted under Government Auditing Standards, concluded that the association addressed only two of the four prior findings. It failed to rectify inadequate bylaws and maintain accurate equipment records. Moreover, unauthorized expenditures and a lack of secured ownership in jointly purchased equipment were noted, leading to potential state aid withholding. The association’s expenditure totaled $89,326, and accurate recording was assessed but not opined on. Concerns were raised over uncorrected issues, with encouragement for timely implementation of recommendations. The audit’s findings were shared with the association’s management, who cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.