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PA Department of the Auditor General

Published April 15, 2025

About This Audit

A Limited Procedures Engagement (LPE) of the Rainbow Volunteer Fire Company Welfare and Relief Association of White Oak Borough, Allegheny County, Pennsylvania, was conducted for January 1, 2021, to December 31, 2023. The LPE aimed to assess whether funds were expended for authorized purposes and whether state aid was appropriately received and deposited. Procedures included reviewing expenditures, verifying documentation, and interviewing officials, focusing on a sample of transactions totaling $19,035 out of $50,824. The LPE found no unauthorized expenditures or improper state aid deposits. The relief association, which has $60,674 in total cash and investments, met state law compliance. The auditor expressed gratitude to association officials for their cooperation.

Pennsylvania Department
of the Auditor General