Smithton Volunteer Firefighter’s Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Smithton Volunteer Firefighter’s Relief Association covering the period from January 1, 2022, to December 31, 2024. The engagement was to ensure compliance with the VFRA Act and other relevant state laws, focusing on whether funds were expended for authorized purposes and that state aid funds were properly deposited. The relief association spent $6,798 during this period, with tests confirming these expenditures were lawful. State aid deposits from Smithton Borough for 2022 to 2024 were confirmed to be accurate. The LPE was not conducted following Government Auditing Standards but provided assurance of compliance. No unauthorized expenditures were found, and the relief association’s financial management aligns with regulatory requirements. The association, a separate entity linked with Smithton Volunteer Fire Company, is advised to maintain detailed records in case of future audits. The report was discussed with the association’s management and distributed to relevant state and local officials.