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PA Department of the Auditor General

Published January 27, 2025

About This Audit

The Monongahela Fire Company Inc. Relief Association underwent a Limited Procedures Engagement (LPE) to review transactions from January 1, 2021, to December 31, 2023. Conducted by the Pennsylvania Department of the Auditor General, the LPE focused on verifying the proper management of state aid and expenditures under the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. Over the audit period, the association expended $52,127, with $20,739 thoroughly reviewed through various documents to ensure compliance with state laws and administrative procedures. Interviews with officials and verification of state aid deposits were also conducted. The relief association’s financial management was deemed compliant, as no unauthorized expenditures or deposit issues were found. The association’s records revealed $361,306 in cash and investments as of December 31, 2023, and documented expenditures included benefits, fire service expenses, and administrative costs. This cooperative effort with relief association officers resulted in a positive evaluation.

Pennsylvania Department
of the Auditor General