Garden City Fire Co. Relief Association – Delaware County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Garden City Fire Co. Relief Association, covering January 2022 to December 2024, aimed to ensure corrective actions from previous audits were addressed and compliance with state laws governing the use of state aid for relief associations. The audit, not conducted under Government Auditing Standards, found that the association corrected prior issues and largely adhered to laws and procedures, with one exception: unauthorized expenditures totaling $1,330 related to rent overpayment and purchase of pediatric medical supplies. These do not qualify as permissible expenses under the Volunteer Firefighters’ Relief Association Act. The Auditor General recommended reimbursement for these expenditures and encouraged the association to familiarize themselves with applicable guidelines to prevent future issues. This is an automated summary. Please rely on the contents included in the released audit report.