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PA Department of the Auditor General

Published May 1, 2025

About This Audit

The Limited Procedures Engagement (LPE) conducted by the Auditor General examined the Reinholds Volunteer Firemen’s Relief Association’s financial transactions from January 1, 2021, to December 31, 2023. This review aimed to verify compliance with the Volunteer Firefighters’ Relief Association Act, focusing on fund expenditures and state aid deposits. Key activities included testing the legitimacy of expenditure transactions totaling $29,759 and verifying proper state aid deposits. The relief association expended $45,546 during the period under review, with funds primarily used for equipment purchases, maintenance, and training expenses. The LPE found no unauthorized fund usage or misdeposited state aid, emphasizing the responsible management by the relief association officers. Although not conducted per Government Auditing Standards, the LPE results are based on sufficient evidence aligning with audit objectives. The relief association holds accountability for lawful financial conduct and asset safeguarding. The report was released in April 2025 and is publicly accessible.

Pennsylvania Department
of the Auditor General