The Relief Association of The Jennerstown Volunteer Fire Department – Somerset County – Audit Period January 1, 2021 to December 31, 2023

Between January 1, 2021, and December 31, 2023, a Limited Procedures Engagement (LPE) was conducted on The Relief Association of the Jennerstown Volunteer Fire Department, Somerset County, Pennsylvania. This assessment, running from January 1, 2021, to December 31, 2023, aimed to ensure funds were expended for authorized purposes and state aid received/deposited per VFRA Act and Act 205 of 1984. It involved examining $22,776 in expenditures, primarily focusing on tests of documentary evidence and interviews with association officials. Methods included reviewing accounting journals, checking transaction documentation, and verifying state aid deposits. Even though the LPE did not adhere strictly to Government Auditing Standards, results showed no misuse of funds or issues in state aid deposits. The report, distributed to key stakeholders and available online, highlighted the charity’s financial responsibility to public funds while asserting that future compliance audits could be conducted if necessary.