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PA Department of the Auditor General

Published November 4, 2025

About This Audit

A Limited Procedures Engagement (LPE) was conducted on the Penn Forest Township Volunteer Fire Company #1 Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024. The LPE aimed to ascertain that funds were expended for authorized purposes and state aid funds were appropriately deposited, according to the regulations stipulated by the VFRA Act and Act 205. Various documentary evidence, including accounting journals, invoices, and bank statements, were examined, and interviews with relief association officials were conducted to support these assessments. Throughout the LPE period, the relief association expended $146,793. The procedures did not uncover any indication of unauthorized fund expenditures or mismanagement of deposited state aid funds. This LPE was not conducted according to Government Auditing Standards. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General