Summit Hill Firemen’s Relief Association – Carbon County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) conducted on the Summit Hill Firemen’s Relief Association, for the period from January 1, 2022, to December 31, 2024, aimed to ensure funds were used for authorized purposes and that state aid was deposited appropriately. The engagement was conducted under Pennsylvania’s constitutional and legislative provisions, focusing on examining financial transactions and documentation. During the period, $55,837 was expended by the association. The procedures included reviewing transactions of $14,094, verifying state aid deposits, and interviewing officials. Results indicated no unauthorized fund expenditures or failures in depositing state aid appropriately. The relief association officers were acknowledged for their cooperation, and the need for maintaining comprehensive documentation was emphasized. The relief association received state aid from Summit Hill Borough and recorded total cash and investments of $92,889 by the end of 2024. The audit confirmed the relief association’s appropriate financial conduct. This report is public and accessible online.