Upper Yoder Volunteer Firemen’s Relief Association of Upper Yoder Township – Cambria County – Audit Period January 1, 2021 to December 31, 2023

The Upper Yoder Volunteer Firemen’s Relief Association in Cambria County, Pennsylvania, underwent a Limited Procedures Engagement covering January 1, 2021, to December 31, 2023. This review, conducted by authority of state regulations, aimed to ensure that funds were spent appropriately and state aid was properly deposited as per the VFRA Act and Act 205 of 1984. The engagement assessed records and transactions totaling $121,799 and included interviews with association officials. No unauthorized expenditures or missed state aid deposits were noted. The association had $20,914 in cash as of December 31, 2023, and received state aid annually between $22,546 and $26,557. The report noted an unauthorized payment of $126 for sales tax, but this was disclosed separately due to its minor amount. The relief association operates independently from its affiliated fire service organization, the Upper Yoder Volunteer Fire Company. The findings were discussed with management, and proper compliance was recognized in