Swarthmore Fire & Protective Relief Association – Delaware County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Swarthmore Fire & Protective Relief Association, conducted from January 1, 2021, to December 31, 2024, evaluated whether the association acted upon prior audit findings and adhered to relevant state laws and guidelines regarding state aid and expenditure. The audit concluded that the association addressed only one out of four prior findings effectively. Significant issues persisted, notably unauthorized and undocumented expenditures, along with incomplete equipment records, risking future state aid deductions. The relief association, affiliated with the Swarthmore Fire & Protective Association, held $467,599 in cash and investments and spent $579,913 during the audit period. Despite some corrective measures, the association failed to comply fully with the corrective recommendations, jeopardizing their operational integrity and future funding. Potential impacts include withholding of state aid until compliance improves, underscoring the need for better internal controls and adherence to applicable regulations. This is an automated summary. Please rely on the contents included in the released audit report.