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PA Department of the Auditor General

Published March 17, 2025

About This Audit

A Limited Procedures Engagement (LPE) was conducted on the Coraopolis Volunteer Fire Department Relief Association for the period of January 1, 2021, to December 31, 2023. The engagement aimed to ensure compliance with state laws regarding the use and deposit of state aid funds as per the Volunteer Firefighters’ Relief Association Act and related fiscal codes. During this period, the relief association recorded expenditures of $464,838, with detailed testing on $367,720 of these transactions to verify conformity to laws and procedures. The LPE findings indicated no unauthorized expenditure or mismanagement of state aid funds. The obligation of the relief association officers includes maintaining effective internal controls and proper documentation for financial transparency and accountability. There is a possibility of further compliance audits in the future. The report, conducted by Auditor General Timothy L. DeFoor, thanks the relief association for their cooperation throughout the process.

Pennsylvania Department
of the Auditor General