Valley Township Volunteer Firemen’s Relief Association – Montour County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for the Valley Township Volunteer Firemen’s Relief Association to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205. Covering January 1, 2021, to December 31, 2023, the engagement assessed whether the relief association properly expended funds and managed state aid. Financial documents such as bank statements, invoices, and meeting minutes were reviewed, with total expenditures amounting to $11,519. The review focused on internal controls and compliance with state laws. The LPE found no unauthorized fund expenses or mismanagement of state aid. These procedures were not aligned with the Government Auditing Standards, but they provided a reasonable basis for the findings. The relief association’s cash as of December 31, 2023, was $98,294, with contributions from Valley Township and West Hemlock Township. The relief association officers must maintain effective documentation and transparency in financial operations.