Published December 3, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted by the Department of the Auditor General to inspect the Relief Fund Association of the Witmer Fire Protective Association for the period from January 1, 2021, to December 31, 2024. This audit aimed to verify whether the association used funds authorized by state law and deposited state aid promptly, as required by the Volunteer Firefighters’ Relief Association Act. During the LPE, $165,771 in expenditures were reviewed, with $64,759 examined for compliance with state laws and procedures. The audit also confirmed timely deposits of state aid. Interviews with association officials supported the investigation, and the findings revealed no unauthorized spending or improper deposits. Additionally, the relief association’s total cash at the end of 2024 was $22,160, and expenditures included insurance premiums, equipment purchases, and maintenance. Loans from the affiliated fire protection association were also noted. This is an automated summary. Please rely on the contents included in the released audit report.