Broughton Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2023

The Limited Procedures Engagement (LPE) was conducted for the Broughton Volunteer Fire Department Relief Association covering the period from January 1, 2021, to December 31, 2023. Authorized by state laws, the engagement aimed to determine if funds were spent appropriately and if state aid was correctly deposited, as per the Volunteer Firefighters’ Relief Association Act. The LPE reviewed financial transactions and included examinations of accounting records, bank statements, and other documentation. The relief association had expenditures totaling $171,390, which included spending on insurance, equipment, and training. Interviews with officials and review of documents ensured compliance with state laws, bylaws, and administrative procedures. No evidence suggested unauthorized expenditures. The relief association must maintain detailed documentation as future audits might occur. The engagement was supported by adequate evidence and was not conducted under Government Auditing Standards. Cooperation from the relief association was noted, and results were shared with relevant parties.