Willow Street Fireman’s Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Willow Street Fireman’s Relief Association for January 1, 2021, to December 31, 2024. The LPE determined compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984, assessing if funds were expended for authorized purposes and state aid was appropriately handled. Expenditures of $289,907 were recorded, with $144,734 tested for adherence to legal and procedural requirements. The review noted a cash balance and an investment balance totaling $262,540 as of December 31, 2024, but could not independently confirm a portion of this balance. Overall, except for the unverified balances, no unauthorized fund expenditure or mismanagement of state aid was found. The officers are tasked with effective internal controls and record-keeping. The LPE does not preclude future audits, and the association must maintain comprehensive documentation. The report was distributed to relevant officials from the association. This is an automated summary. Please rely on the contents included in the released audit report.