South Newton Township Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2021 to December 31, 2024

From January 1, 2021, to December 31, 2024, the South Newton Township Volunteer Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) to ensure compliance with Pennsylvania state laws, including the Volunteer Firefighters’ Relief Association Act. The audit verified that $129,911 was expended during this period, with $86,030 in transactions reviewed to confirm they were authorized and documented properly. The association received state aid from local municipalities, ensuring timely deposits into their accounts. The audit found no unauthorized fund expenditures or failures in state aid deposits. The report emphasizes the need for effective internal controls to maintain lawful financial administration, safeguarding assets, and providing appropriate financial records. Although the LPE followed specific procedures, it did not adhere to Government Auditing Standards, but evidence obtained supports the audit conclusions. Future audits may occur to ensure compliance continues. The report appreciated the cooperation of relief association officials throughout the LPE process.