The Relief Association of the New Baltimore Fire Department – Somerset County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Relief Association of the New Baltimore Fire Department underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2024, to ensure funds were used for authorized purposes and state aid was handled per the Volunteer Firefighters’ Relief Association Act (VFRA Act). The LPE reviewed $15,908 of $17,862 in expenditures, verifying compliance with relevant laws and procedures, and confirmed timely deposits of state aid. However, the cash balance of $16,575 as of December 31, 2024, couldn’t be independently verified. While no unauthorized fund use was found, New Baltimore Borough did not receive a 2024 foreign fire tax allocation due to unsubmitted Certification Form AG 385. This is an automated summary. Please rely on the contents included in the released audit report.