Published January 21, 2026
About This Audit
The Limited Procedures Engagement (LPE) was conducted on the Firepersons Relief Association to the Friendship Fire & Hose Company No. 1, Elizabethtown, Pennsylvania, covering January 1, 2021, to December 31, 2024. This engagement was authorized by the Constitution of Pennsylvania and related acts to scrutinize whether funds were used for authorized purposes and state aid was deposited per the VFRA Act. Total expenditures were $568,346, which included benefits, fire services, and investments. We verified $218,394 in transactions for compliance and confirmed correct deposit of state aid. Interviews with officials, along with reviewing transactions supported by documentation like bank statements, demonstrated compliance with state laws and proper fund management. The evidence obtained confirmed appropriate fund use with no unauthorized activities detected. This report, noted by Auditor General Timothy L. DeFoor, highlights the importance of maintaining comprehensive records for potential future audits. The relief association officers cooperated during the engagement process. This is an automated summary. Please rely on the contents included in the released audit report.