Chippewa Township Volunteer Firefighters Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was carried out for the Chippewa Township Volunteer Firefighters Relief Association in Beaver County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to verify that funds were used for authorized purposes and state aid was correctly deposited according to the VFRA Act and Act 205. The review checked financial transactions, including the expenditure of $147,225 and tested $26,058 through documentation and interviews. The LPE found no unauthorized expenditures or issues with state aid deposits. While not conducted under Government Auditing Standards, the LPE deemed the existing internal controls appropriate, providing adequate evidence for the audit. The findings were discussed with relief association management and highlighted the need for maintaining thorough documentation. There is potential for further compliance audits in subsequent periods. The Chippewa Township Volunteer Firefighters Relief Association exhibited proper financial conduct during the engagement period.