Susquehanna Fire Department Relief Association – Susquehanna County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted for the Susquehanna Fire Department Relief Association in Susquehanna County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The audit aimed to ensure the association’s adherence to relevant state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. The audit found the relief association largely complied with these requirements, except for a noted issue with the untimely deposit of state aid from Susquehanna Depot Borough. The state aid was received in September 2023, forwarded in November 2023, but not deposited until July 2024, due to oversight, thereby delaying funds for expenses or investments and increasing the risk of misappropriation. The association has agreed to adopt procedures to ensure timely deposits in future. The audit was not conducted under Government Auditing Standards but provides a reasonable basis for its conclusions. Compliance will be reassessed in the next audit.