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PA Department of the Auditor General

Published September 18, 2025

About This Audit

The Limited Procedures Engagement (LPE) was conducted by the Auditor General’s office for the Hempfield Volunteer Fire Company, No. 4 Relief Association of Bovard, covering financial activities from January 1, 2022, to December 31, 2024. The LPE aimed to verify the proper use and recording of state aid funds per the Volunteer Firefighters’ Relief Association Act and Act 205. The assessment involved a review of financial documents, interviews with officials, and verification of state aid deposits. The total expenditures were $21,999, which included insurance premiums, death benefits, equipment maintenance, and administrative services. The findings indicated no unauthorized fund usage or discrepancies regarding state aid deposits. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General