West Leechburg Volunteer Fire Company Relief Association – Westmoreland County – Audit Period January 1, 2021 to December 31, 2023

The Limited Procedures Engagement (LPE) was conducted for the West Leechburg Volunteer Fire Company Relief Association in Westmoreland County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The LPE aimed to ensure that funds were expended for authorized purposes and state aid was appropriately handled according to state laws such as the VFRA Act and Act 205. The engagement involved reviewing financial transactions, examining evidence like bank statements and receipts, and interviewing officials. Total expenditures amounted to $10,813, covering benefits, administrative services, and fire services. The LPE did not detect any unauthorized fund expenditures or mismanagement of state aid deposits. The engagement, which followed guidelines by the Pennsylvania Constitution and Fiscal Code, reinforced the need for proper documentation and adherence to legal and administrative procedures by the relief association officers. The report concludes that the relief association has met compliance standards.