Belle Vernon Volunteer Fire Company No. 2 Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2023

The Limited Procedures Engagement (LPE) was conducted on the Belle Vernon Volunteer Fire Company No. 2 Relief Association from January 1, 2021, to December 31, 2023, under Pennsylvania’s state laws. The engagement aimed to ensure funds were spent on authorized purposes and state aid was properly received and deposited. The procedures included reviewing financial transactions totaling $29,383, testing expenditure documentation worth $21,254, interviewing officials, and verifying state aid deposits. No unauthorized expenditures or improper deposits were detected. The LPE ensures that relief association officers maintain effective internal controls and comply with relevant laws. The report, discussed with the association’s management, highlights the association’s responsibility to handle public finances lawfully and is available publicly. The LPE findings support that the relief association adhered to legal and procedural regulations during this period.