Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association – Lackawanna County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association for January 1, 2022, to December 31, 2024, to ensure funds were expended per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedure reviewed documentary evidence of financial transactions, interviewing officials, and verifying state aid deposits. The Relief Association spent $73,209, with verified expenditures of $57,959, and a cash balance of $27,120, though independent confirmation of the latter was not obtained. The LPE found no unauthorized fund expenditures, apart from the unverifiable cash balance. The Relief Association is responsible for maintaining effective administration and adherence to state laws. The need for comprehensive documentation and potential future audits was emphasized. Findings were discussed with the management of the Relief Association, who cooperated throughout the process. The report was distributed to relevant officials and municipalities, ensuring public availability. This is an automated summary. Please rely on the contents included in the released audit report.