Published November 6, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted on the Relief Association of the Union Fire Company No. 1 of Leesport, Pennsylvania, covering January 1, 2022, to December 31, 2024. The review was pursuant to relevant state laws, including Article VIII, Section 10 of the Pennsylvania Constitution, the Fiscal Code, and the Volunteer Firefighters’ Relief Association Act. The LPE aimed to verify that funds were expended for authorized purposes and state aid funds were properly received and deposited. The procedures included examining $8,707 of expenditure transactions against supporting documentation, interviewing officials, and verifying state aid deposits. Total expenses equaled $149,387, with $46,118 in cash remaining as of December 31, 2024. The review found no unauthorized fund expenditures or mismanagement of state aid. The engagement underscores the importance of maintaining comprehensive documentation for compliance. This is an automated summary. Please rely on the contents included in the released audit report.