Published May 1, 2025
About This Audit
The Auditor General conducted a Limited Procedures Engagement (LPE) on the Volunteer Firemen’s Relief Association of Liberty Borough for January 1, 2022, to December 31, 2024. This audit, not adhering to Government Auditing Standards, examined whether the association’s expenditures were authorized and if state aid funds were properly received and deposited per the VFRA Act. The relief association spent $37,123 during this period. The audit tested $14,322 worth of expenditures and verified timely deposits of state aid. The officers were found to maintain effective controls ensuring compliance with laws and procedures, and no unauthorized fund usage was detected. The report, publicly available, underscores the necessity for continued documentation and adherence to regulations.