Published January 23, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted for the Fallowfield Township Volunteer Firemen’s Relief Association in Washington County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The LPE aimed to verify that funds were spent for authorized purposes and that state aid funds were properly received and deposited, as required by relevant Pennsylvania state laws. During the review, $81,133 was expended, with $31,322 in expenditures tested for compliance with state law and regulations. Interviews with officials and reviews of financial documentation were conducted, confirming appropriate handling of state aid and expenditures. The findings showed no unauthorized fund usage or deposit issues. The association was allocated state aid from Fallowfield and Somerset Townships, accumulating total cash and investments of $122,691 by December 31, 2023. The report highlights the importance of maintaining comprehensive documentation and compliance with legal requirements. It is publicly available online.