Published May 1, 2025
About This Audit
The Limited Procedures Engagement (LPE) was conducted for Ronks Fire Company Relief Association, Inc., in Lancaster County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. Under the guidance of the VFRA Act and other state laws, the LPE aimed to determine whether the association properly expended funds for authorized purposes and whether state aid funds were correctly deposited. The procedures involved reviewing financial documentation and interviewing officials. A total of $258,737 was expended, with $233,864 tested against documentation to ensure compliance with laws. The LPE found no unauthorized expenditures or deposit issues. The report acknowledges the cooperative assistance from the association’s officials and asserts the importance of maintaining comprehensive documentation for future audits. The relief association officers are accountable for effective internal controls to comply with state laws and safeguarding assets. The LPE supports that the relief association’s financial activities were appropriately managed during the review period.