West Alexander Volunteer Firemen’s Relief Association – Washington County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the West Alexander Volunteer Firemen’s Relief Association in Washington County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The engagement aimed to verify if the association’s funds were expended for authorized purposes and whether state aid funds were properly received and deposited, as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedures included reviewing accounting journals, bank statements, and expenditure documentation, and interviewing association officials. It was found that the association expended $34,456 during the period without unauthorized expenditures and appropriately deposited state aid funds. As of December 31, 2024, the relief association’s total cash was $19,876. This engagement was not conducted following Government Auditing Standards, but the evidence gathered supported the conclusion, with further recommendations for maintaining comprehensive documentation. This is an automated summary. Please rely on the contents included in the released audit report.