The Lincoln Firemen’s Relief Association of the Lincoln Fire Company No. 1 of Ephrata, Pennsylvania – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) of The Lincoln Firemen’s Relief Association of Lincoln Fire Company No. 1 in Ephrata, Pennsylvania, was conducted for the period from January 1, 2022, to December 31, 2024. The engagement’s goal was to verify the authorized expenditure of funds and proper deposition of state aid as per the VFRA Act. The procedures included reviewing financial transactions totaling $156,375, testing specific transactions, interviewing association officials, and confirming the timely deposit of state aid. Although the LPE wasn’t governed by the Government Auditing Standards, sufficient evidence supported that all funds were appropriately expended. The relief association, responsible for adhering to state laws and maintaining sound internal controls, received aid from Ephrata Borough and Township. The auditor’s findings are publicly available, and nothing unauthorized was detected during the LPE, signifying compliance by the relief association.