Houston Volunteer Firemen’s Relief Association – Washington County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted on the Houston Volunteer Firemen’s Relief Association in Washington County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The LPE aimed to verify whether the association properly expended funds and deposited state aid according to the Volunteer Firefighters’ Relief Association Act and Act 205. During this period, the association expended $21,278 and received state aid distributions of $5,417 in 2021, $6,221 in 2022, and $6,292 in 2023, with a cash balance of $4,834 at year-end 2023. Procedures included reviewing financial documents, testing transactions, and interviewing officials. It concluded that the association appropriately managed its funds in compliance with state laws, providing reasonable assurance of proper stewardship and adherence to regulations. The report also emphasized the responsibility of relief association officers in maintaining effective internal controls. It was confirmed that no unauthorized expenditures or