The Relief Association of Citizen’s Fire Company # 1 of Palmyra, Pennsylvania – Lebanon County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for The Relief Association of Citizen’s Fire Company #1 of Palmyra, Pennsylvania, covering January 1, 2021, to December 31, 2023, was conducted to verify corrective actions on previous findings and compliance with state laws related to state aid and fund expenditures. Although the association generally complied, it failed to address notable issues from prior audits, including maintaining a complete and accurate equipment roster and having adequate bylaws and signatory authority for fund disbursement. The audit identified inadequacies in keeping accurate records of equipment, indicating that not all purchased equipment was recorded correctly. Incomplete records included missing supplier names and purchase dates. Despite reports of annual inventory checks, there was insufficient evidence verifying their thoroughness. Furthermore, the audit could not independently verify financial balances. The association’s officers must improve internal controls and ensure compliance with requirements for better financial management and accountability.