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PA Department of the Auditor General

Published May 4, 2026

About This Audit

A Limited Procedures Engagement (LPE) was conducted for the Rockledge Volunteer Fire Company No. 1 Relief Association in Montgomery County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This audit aimed to verify that funds were spent for authorized purposes and that state aid was deposited according to the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The audit involved reviewing financial transactions totaling $36,897 against accounting records, and interviewing association officials. The association’s total expenditures during this period were $41,741, and state aid receipts were verified for correctness and timeliness. The LPE found no issues with fund expenditure or state aid deposit practices. Maintenance of comprehensive financial documentation remains essential to uphold internal controls in administrative operations. This report, a matter of public record, thanks association officials for their cooperation and indicates potential for future compliance audits, emphasizing the need for continued diligent record-keeping. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General