Central Fire Company Relief Association of Laureldale, PA – Berks County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The limited procedures engagement (LPE) for the Central Fire Company Relief Association of Laureldale, Pa., covered January 1, 2022, to December 31, 2024. The audit’s main objectives included verifying the proper use of funds and the correct deposit of state aid per the Volunteer Firefighters’ Relief Association Act. The engagement involved evaluating documentary evidence and interviewing officials to verify expenditure compliance with state law. The assessment verified that $41,770 was expended appropriately, including $13,677 in tested transactions. No unauthorized fund usage or misdeposited state aid was found. The LPE did not follow Government Auditing Standards but gathered sufficient evidence to support its conclusions. The relief association cooperated fully with the audit process. While the LPE sufficed for this period, subsequent compliance audits are not precluded, and maintaining detailed records remains crucial. This is an automated summary. Please rely on the contents included in the released audit report.