Lake Harmony Volunteer Firemen’s Relief Association – Carbon County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Lake Harmony Volunteer Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) from January 1, 2022, to December 31, 2024, conducted by the Auditor General of Pennsylvania. The objectives were to verify that the association’s expenditures were authorized and that state aid funds were properly deposited as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The investigation reviewed expenditures totaling $40,067 and determined that funds were expended appropriately. The relief association received state aid from Kidder Township, with cash reserves totaling $26,164 as of December 31, 2024. The report found no misuse of funds and emphasized the importance of comprehensive documentation. The relief association officers need to maintain effective internal controls and comply with laws, contracts, and bylaws. This is an automated summary. Please rely on the contents included in the released audit report.