Published May 1, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted for the Harmony Township Volunteer Firemen’s Protective Association in Beaver County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This assessment was authorized under state laws, including the Volunteer Firefighters’ Relief Association Act. The goal was to ensure that the relief association used funds appropriately and managed state aid in compliance with state laws. Key procedures included examining financial transactions and interviewing officials. The association spent $42,397 during this period, primarily on insurance premiums and equipment. All tested expenditures totaling $37,215 complied with state regulations. The association received state aid allocations from Harmony Township and maintained a cash balance of $49,305 as of December 31, 2024. The findings revealed no improper expenditures or mishandling of state aid. This report was shared with relevant officials and is publicly available. The cooperation of the association officials was acknowledged.