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PA Department of the Auditor General

Published December 3, 2025

About This Audit

A Limited Procedures Engagement (LPE) was conducted for the Harford Volunteer Fire Company Relief Association in Susquehanna County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. This engagement aimed to ensure that the relief association’s expenditures and state aid fund deposits complied with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The review focused on examining financial records, expenditure transactions, and interviews with officials. The association expended $47,249 in total, with specific allocations for benefit services, fire services, and administrative services. The investigation uncovered no unauthorized expenditures or improperly deposited state aid funds, and the relief association’s internal controls were found to be adequate. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General