Upper Chichester Volunteer Fire Department Relief Association – Delaware County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Upper Chichester Volunteer Fire Department Relief Association for January 1, 2023, to December 31, 2025, revealed that the association largely complied with applicable state laws, bylaws, and procedures concerning the receipt and expenditure of state aid, with two exceptions noted: insufficient surety bond coverage and inadequate meeting minutes documentation. The association successfully merged with two other relief associations, transferring all assets by 2025. While the association took corrective action on prior findings, eight findings remained, combining issues from both former entities. Despite efforts, auditors couldn’t independently verify the investment balance, which was reported as $574,734. The audit was not conducted under Government Auditing Standards but intended to ensure compliance regarding state aid usage. The relief association received state aid from Upper Chichester Township totaling $346,042 over three years. Thank you to the association’s officials for their cooperation during the audit. This is an automated summary. Please rely on the contents included in the released audit report.