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PA Department of the Auditor General

Published November 2, 2026

About This Audit

A Limited Procedures Engagement (LPE) was performed on the Silver Lake Volunteer Firefighter’s Relief Association in Susquehanna County, Pennsylvania, covering January 1, 2023, to December 31, 2025. Authorized by the Pennsylvania Constitution, The Fiscal Code, and the Volunteer Firefighters’ Relief Association Act, the LPE aimed to verify the proper use and recording of state aid funds and expenditures by the relief association. The examination revealed that the association expended $155,247, which adhered to state regulations and internal rules. Reviews included documentation such as bank statements and invoices. Interviews with officials confirmed compliance with state laws, bylaws, and procedures. The LPE found no misuse of funds or issues with state aid deposits. The association’s records showed total cash of $60,287 by the end of 2025. The report stresses maintaining thorough documentation for future audits. The cooperation of relief association officials was appreciated during this engagement. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General