The Volunteer Firemen’s Relief Association of Hickory Corners – Northumberland County – Limited Procedures Engagement for the Period January 1, 2023 to December 31, 2025

The Volunteer Firemen’s Relief Association of Hickory Corners, Northumberland County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for the period January 1, 2023, to December 31, 2025. The evaluation, authorized by state regulations, examined whether the association’s funds were spent appropriately and state aid deposited accurately in line with the VFRA Act and Act 205 of 1984. A total of $14,359 was expended, with $4,267 in transactions tested during the LPE. Documentation reviewed included bank statements, cancelled checks, and meeting minutes. All expenditures were found to comply with state laws and contracts, and state aid was deposited timely. The report identified no unauthorized fund expenditures. The associations with municipalities and the financial activities, including the allocation of state aid and total cash and investments, were also summarized. The relief association should maintain comprehensive records for future compliance checks, and a compliance audit may occur in subsequent periods. This is an automated summary. Please rely on the contents included in the released audit report.