Firemen’s Relief Association of Blakely Borough – Lackawanna County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted on the Firemen’s Relief Association of Blakely Borough for the period from January 1, 2022, to December 31, 2024. The engagement, performed under Pennsylvania state authorities, aimed to evaluate if the relief association used funds appropriately and adhered to legal deposit requirements. Evidence was gathered from accounting records to assess $114,406 in expenditures, of which transactions totaling $59,876 were specifically examined against supporting documentation. Despite a verification limitation regarding the cash balance, findings indicated no unauthorized expenditures or mismanaged state aid. The relief association, benefiting from tax allocations based on local demographics, maintained a reported cash balance of $111,796 as of December 31, 2024. The report, distributed to various officials, underscores the importance of maintaining thorough documentation and adheres to public accountability for the association’s operations. This is an automated summary. Please rely on the contents included in the released audit report.