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

The Farmington Volunteer Firemen’s Relief Association in Fayette County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for the period from January 1, 2021, to December 31, 2023. The LPE aimed to verify if the association managed and expended funds in compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The review covered transactions totaling $124,118, focusing on expenditures of $90,296 and the correct deposit of state aid funds. Testing involved examining documentation like bank statements, checks, and meeting minutes. The findings revealed no unauthorized transactions or misallocated state funds. The association’s total cash by the end of 2023 was $35,746. The report affirms compliance with relevant laws and suggests maintaining comprehensive records to ensure continued adherence, with the possibility of future compliance audits from the Department. The LPE results were shared with the association’s management and relevant municipal authorities.