Chester Heights Volunteer Firefighter’s Relief Association – Delaware County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Chester Heights Volunteer Firefighter’s Relief Association assessed adherence to state laws, contracts, bylaws, and procedures regarding fund receipt and expenditure from January 1, 2022, to December 31, 2024. Key findings include unauthorized expenditures and inadequate signatory authority for fund disbursement. The audit sought to confirm the proper use of state aid and adherence to regulations but couldn’t verify an investment balance of $60,000 due to missing independent confirmation from the financial institution. The relief association’s total expenditures amounted to $180,821, with unauthorized spending of $4,825 identified on accounting services for the affiliated fire company, which does not comply with the Volunteer Firefighters’ Relief Association Act. The review concluded the association generally complied with applicable requirements, but issues like unauthorized spending must be addressed to avoid potential withholding of future state aid. This is an automated summary. Please rely on the contents included in the released audit report.