Hanover Area Volunteer Fire and Rescue Relief Association of York County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for the Hanover Area Volunteer Fire and Rescue Relief Association of York County covered the period from January 1, 2020, to December 31, 2023. Conducted under Pennsylvania state authority, the audit aimed to verify the association’s corrective actions based on prior findings and its adherence to relevant state laws regarding state aid and fund expenditures. The audit found that the association addressed one of two previous issues but failed to perform annual physical equipment inventories as recommended. Despite this noncompliance, the association largely adhered to laws, bylaws, and procedures and appropriately handled state aid and expenditure. The audit noted difficulties in independently verifying some financial balances, although overall financial records showed the association held significant cash and investments. This highlighted areas for improvement in internal controls, especially concerning equipment inventories. The audit provided valuable oversight, ensuring compliance and accountability within the association’s operations.