Marietta Special Fire Police Relief Association – Lancaster County – Audit Period January 1, 2021 to July 31, 2025

A compliance audit of the Marietta Special Fire Police Relief Association in Lancaster County, Pennsylvania, was conducted for the period January 1, 2021, to July 31, 2025. The audit aimed to assess adherence to state laws, contracts, bylaws, and administrative procedures regarding state aid and the expenditure of funds. The audit revealed several compliance deviations, including unauthorized expenditures due to potential misappropriation of assets, inappropriate fund transfers, inadequate financial record-keeping, and poor signatory authority. Seven significant findings were identified, and recommendations were made for each. Concerns raised by the audit led to criminal charges against the association’s Treasurer for theft, forgery, and tampering with records. The association’s management has been encouraged to address these issues promptly. The audit concludes that the relief association did not comply with various state requirements during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.