West Earl Fireman’s Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The report details a Limited Procedures Engagement (LPE) conducted on the West Earl Fireman’s Relief Association in Lancaster County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. This review, authorized by Pennsylvania legislation, aimed to evaluate whether funds were properly expended and whether state aid was appropriately received and deposited as per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedures involved analyzing financial transactions, including $157,106 in expenditures, and conducting interviews with officials. The report concluded that no unauthorized financial activities were detected, and state aid was deposited correctly. The engagement did not follow Government Auditing Standards but provided a reasonable basis for the findings. The relief association is urged to maintain detailed documentation for future reviews. The cooperation of relief association officials is acknowledged. The report is available to the public and relevant officials for further analysis.