Published November 24, 2025
About This Audit
The Limited Procedures Engagement (LPE) was conducted by the Pennsylvania Department of the Auditor General on the Kennedy Township Independent Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024. The LPE aims to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984 by verifying that funds were properly expended for authorized purposes and that state aid was deposited correctly. The association expended $165,390 during the period, including $125,483 on insurance premiums and $36,875 on fire services such as equipment and training. Upon review, totaling $66,720, the findings demonstrated no unauthorized expenditures or failures in depositing state aid. The audited financial records indicated a total cash balance of $45,748 as of December 31, 2024. The report underscores the Volunteer Firefighters’ Relief Association officers’ responsibility to maintain accurate records and operate within state laws. This is an automated summary. Please rely on the contents included in the released audit report.