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PA Department of the Auditor General

Published November 10, 2025

About This Audit

A compliance audit was conducted on the Volunteer Firefighter’s Relief Association of Leo Independent Fire Engine Company No. 1 in York County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The audit aimed to verify if the association addressed previous audit findings from 2018 to 2020 and complied with relevant laws concerning state aid and fund expenditures. Following a merger with the Felton Firefighters’ Relief Association in October 2021, six findings were highlighted, with corrective actions taken for only one prior finding. Notable issues included failure to maintain accurate records, undocumented expenditures, and meeting irregularities. Significant non-compliance could jeopardize future state aid. The audited period showed total cash of $221,193 and expenditures of $346,731. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General