The Gap Firemen’s Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on The Gap Firemen’s Relief Association in Lancaster County, Pennsylvania, for the period from January 1, 2021, to December 31, 2024. This review, authorized under Pennsylvania state laws, focused on assessing whether funds were expended for authorized purposes and whether state aid was appropriately received and deposited in alignment with the VFRA Act and Act 205 of 1984. The review included testing of financial transactions, interviews with officials, and verification of deposit accuracy. The association expended $166,145, with detailed testing conducted on $80,793 of these expenditures. The study found no unauthorized fund expenditures or deposition issues. Relief associations receive public tax monies and must maintain comprehensive documentation and effective internal controls while complying with applicable laws. The report discussed these results with association management and suggested ongoing diligence in documentation, though it allows for future compliance audits. This is an automated summary. Please rely on the contents included in the released audit report.