Marianna Volunteer Fire Company Relief Association – Washington County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted on the Marianna Volunteer Fire Company Relief Association for January 1, 2022, to December 31, 2024, by authority of the Pennsylvania Commonwealth Constitution and relevant state laws. This LPE aimed to ensure fund expenditures complied with the Volunteer Firefighters’ Relief Association Act and relevant statutes, focusing on selected transactions and state aid fund handling. The relief association expended $28,086 during this period, and $11,820 in transactions were tested to confirm compliance with state laws and other formal procedures. However, independent confirmation of the cash balance of $10,922 as of December 31, 2024, was not obtained. No unauthorized expenditure or improper fund deposit was noted, except for the cash balance verification limitation. This is an automated summary. Please rely on the contents included in the released audit report.