North Codorus Township Firemens’ Relief Association of the North Codorus Township Fire Company, No. 1, North Codorus Township, – York County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the North Codorus Township Firemens’ Relief Association for the period from January 1, 2022, to December 31, 2023, was conducted. The audit aimed to verify compliance with Pennsylvania state laws, contracts, bylaws, and administrative procedures related to the receipt of state aid and the expenditure of the association’s funds. It was noted that the audit was not conducted under the Government Auditing Standards. The audit revealed an inability to verify a portion of the cash balance due to lack of independent confirmation, although the association reported a cash balance of $138,340 as of December 31, 2023. Despite this, the association largely complied with applicable regulations, except for specific unauthorized expenditures and inadequate signatory authority for fund disbursements. These findings were discussed with the association’s management, and the report included their responses. The audit concluded that proper internal controls and compliance with relevant regulations are essential for safeguarding the relief association’s assets.