The Anthracite Firemen’s Relief Association of Mount Carmel, Penna. – Northumberland County – Audit Period January 1, 2021 to December 31, 2023

The engagement conducted was a Limited Procedures Engagement (LPE) for The Anthracite Firemen’s Relief Association of Mount Carmel, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. Its primary objective was to verify that the association expended funds in compliance with state laws and properly deposited state aid funds as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. Throughout the period, the association expended $156,440, which was audited through reviewing accounting records and supporting documentation like bank statements and receipts. The total cash and investments at the end of the period were $409,496. No unauthorized expenditures or misdeposits of state aid funds were found. The engagement underscored the association’s responsibility to maintain effective internal controls and document financial transactions comprehensively. These findings were shared with association officials. The report remains accessible to the public and relevant stakeholders.