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PA Department of the Auditor General

Published January 23, 2025

About This Audit

A Limited Procedures Engagement was conducted on the Centralia Fire Co. Firemen’s Relief Association for the period from January 1, 2021, to December 31, 2023. The purpose was to determine whether funds were expended for authorized purposes and if state aid funds were received and deposited per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The engagement included reviewing financial transactions, verifying expenditures, interviewing officials, and checking for timely deposits of state aid. The total expenditures during this period were $172, used for administrative services such as bond premiums and other expenses. The report concluded that no unauthorized expenditures were detected and that funds were deposited appropriately. The relief association is encouraged to maintain thorough documentation, and the possibility of a compliance audit in the future remains. The analysis provided in this report aims to assure proper financial conduct within the relief association.

Pennsylvania Department
of the Auditor General