Ledgedale Volunteer Firemen’s Relief Association – Wayne County – Limited Procedures Engagement for the Period January 1, 2023 to December 31, 2025

The Limited Procedures Engagement (LPE) was conducted on the Ledgedale Volunteer Firemen’s Relief Association in Wayne County, Pennsylvania, covering January 1, 2023, to December 31, 2025. The LPE aimed to verify that funds were expended for authorized purposes and that state aid funds were received and deposited correctly, in compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The review involved examining $34,912 of the total $60,282 expenditures and checking documentation like bank statements and invoices. Interviews with officials and verification of state aid deposits were also conducted. The LPE did not find any unauthorized expenditures or mismanagement of state aid funds. The report concludes that association officers should maintain effective internal controls and follow applicable laws. This engagement’s findings do not preclude future compliance audits, and the relief association is advised to keep comprehensive records. The report and findings are public and available online. This is an automated summary. Please rely on the contents included in the released audit report.