New Florence Volunteer Fire Company’s Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for New Florence Volunteer Fire Company’s Relief Association to ensure funds were expended properly between January 1, 2021, and December 31, 2024. The assessment checked if state aid was deposited as per the Volunteer Firefighters’ Relief Association Act (VFRA Act) and Act 205 of 1984. Key procedures included reviewing documentation supporting relief association’s expenditures totaling $27,368, of which $8,285 were tested, as well as confirming that state aid was correctly deposited. No unauthorized fund usage was detected. The relief association must maintain robust documentation and internal controls in compliance with applicable laws and procedures. The LPE results don’t preclude future compliance audits. The total cash as of December 31, 2024, was $11,762. This is an automated summary. Please rely on the contents included in the released audit report.