Northern Lebanon Fire and Emergency Services Relief Association – Lebanon County – Audit Period January 1, 2021 to December 31, 2023

The Northern Lebanon Fire and Emergency Services Relief Association underwent a compliance audit for the period from January 1, 2021, to December 31, 2023. The audit aimed to verify whether the association addressed issues from the previous audit and adhered to state laws, contracts, bylaws, and procedures related to state aid and fund expenditure. It found that the association took corrective action on prior issues and generally complied with regulations, though there were concerns about inadequate signatory authority for fund disbursement and deficient bylaws. The audit was not conducted following Government Auditing Standards, and relief association officers are expected to maintain internal controls and comply with relevant laws and procedures. Expenditures during the period totaled $258,983, with cash and investments amounting to $159,618 as of the end of 2023. The association received funds from several municipalities based on distributions related to real estate values and population, allocated according to state regulations.