Delta-Cardiff Volunteer Firemen’s Relief Association – York County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Delta-Cardiff Volunteer Firemen’s Relief Association for the period from January 1, 2020, to December 31, 2023, assessed adherence to state laws, contracts, bylaws, and procedures concerning state aid and fund expenditures. Conducted under the authority of Pennsylvania’s Constitution and relevant state legislation, the audit had two main objectives: to check if previously identified issues were rectified and to ensure compliance with laws and procedures. Audit findings indicated that the association addressed two prior issues but failed to rectify others, including maintaining a complete equipment roster, an inadequate financial record-keeping system, and insufficient signatory authority for fund disbursement. The association showed compliance in most areas aside from these exceptions. The audit findings and recommendations were discussed with the association’s management, highlighting the importance of implementing corrective measures to address unresolved issues. The audit emphasized the responsibility of association officers to ensure proper financial management.