Newell Volunteer Firemen’s Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Newell Volunteer Firemen’s Relief Association was conducted for the period January 1, 2021, to December 31, 2024, to determine if funds were expended for authorized purposes and state aid funds deposited as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The investigation involved reviewing accounting records, testing transactions, interviewing officials, and verifying deposits. The relief association expended $8,139 during the period for benefits, fire services, and administrative expenses. The findings revealed no unauthorized expenditures or mismanagement of state aid deposits. The engagement did not adhere to Government Auditing Standards and the association is advised to maintain detailed documentation. This report is available to the public and covered by the Department of the Auditor General, which reserves the right to conduct future audits. Relief association officers are responsible for effective internal controls and compliance with laws and procedures.