Forest City Fire Department Firemen’s Relief Association – Susquehanna County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted by the Department of the Auditor General on the Forest City Fire Department Firemen’s Relief Association for the period January 1, 2021, to December 31, 2023. The LPE assessed whether the association expended funds for authorized purposes and appropriately received and deposited state aid funds, as per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedures involved reviewing financial transactions totaling $27,547, including expenditures of $17,272, and verifying the timely deposit of state aid. Although unable to independently confirm cash and part of investment balances as of December 31, 2023, documents provided indicated a cash balance of $25,611 and investment fair value of $122,085. It was found that the relief association adhered to authorized expenditure and deposit guidelines, except for the verification limitations. The report, available publicly, emphasizes maintaining comprehensive financial records for future audits.