Published May 1, 2025
About This Audit
The Salisbury Township Fire Co. #1 Relief Association underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2023, conducted under the guidelines of the Commonwealth of Pennsylvania and the Volunteer Firefighters’ Relief Association Act. The purpose was to verify that expenditures and state aid fund deposits complied with state laws and bylaws. The review, which checked $38,538 of the total $96,908 expenditures, involved examining financial documents and interviewing association officials. The results indicated no unauthorized fund use or mismanagement of state aid. The relief association received state aid from Salisbury Township, with an ending cash balance of $73,835 and total expenditures comprising benefit services, fire services, and administrative services. The relief association is urged to maintain comprehensive records, although future compliance audits remain a possibility. The report was distributed to the association’s governing body and other relevant entities, and it is publicly accessible online.