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PA Department of the Auditor General

East McKeesport Volunteer Firemen’s Relief Association of East McKeesport, Pennsylvania – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted for the East McKeesport Volunteer Firemen’s Relief Association in Pennsylvania for the period from January 1, 2022, to December 31, 2025. The primary objectives were to ensure that funds were expended appropriately per the Volunteer Firefighters’ Relief Association Act (VFRA Act) and that state aid funds were properly […]

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Derry Volunteer Fire Company Relief Association of Derry, Pa – Westmoreland County – Audit Period January 1, 2023 to December 31, 2025

The Auditor General conducted a Limited Procedures Engagement (LPE) of the Derry Volunteer Fire Company Relief Association for January 1, 2023, to December 31, 2025, as per the Commonwealth of Pennsylvania’s statutory requirements. The objectives were to verify if funds were properly expended for authorized purposes and if state aid was correctly deposited per the […]

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Beale Township Volunteer Firefighters’ Relief Association – Juniata County – Audit Period January 1, 2023 to December 31, 2025

The Limited Procedures Engagement (LPE) examined the Beale Township Volunteer Firefighters’ Relief Association’s financial transactions from January 1, 2023, to December 31, 2025, as per the VFRA Act and Act 205. The audit aimed to ensure expenditures were authorized and state aid was properly deposited. The relief association made total expenditures of $20,011, including $18,815 […]

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Apollo Hose Company #3 Volunteer Firemen’s Relief Association, Inc. of Apollo, Pennsylvania – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit for the Apollo Hose Company #3 Volunteer Firemen’s Relief Association in Armstrong County, Pennsylvania, assessed the association’s operations from January 1, 2023, to December 31, 2025. The audit aimed to evaluate whether the association addressed prior findings and complied with relevant state laws regarding state aid and fund expenses. The report highlights […]

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Warminster Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Warminster Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessing if corrective actions from previous reports were taken and if the plan was compliant with state laws and municipal policies. The audit, which occurred over the period from January 1, 2024, to […]

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Warminster Township Non-Uniformed Defined Contribution Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Warminster Township Non-Uniformed Defined Contribution Pension Plan in Bucks County, Pennsylvania, for the period January 1, 2025, to December 31, 2025. The audit, required by the Municipal Pension Plan Funding Standard and Recovery Act, was not conducted under Government Auditing Standards, but it aimed to ensure compliance with […]

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Warminster Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Warminster Township Non-Uniformed Pension Plan in Bucks County, Pennsylvania, covering the period from January 1, 2025, to December 31, 2025. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) standards, focusing on compliance with relevant state laws and regulations, contracts, and […]

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Summerhill Township Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Summerhill Township Police Pension Plan in Cambria County, Pennsylvania, was conducted to assess adherence to state laws and regulations. As per Act 205, audits are required to ensure proper administration where state aid is involved. The audit evaluated the period from January 1, 2025, to December 31, 2025, checking state […]

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Summerhill Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Summerhill Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act to ensure proper administration according to state laws and regulations. The audit evaluated the receipt and deposit of state aid, employer contributions, and calculated pension benefits for compliance with applicable […]

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Clarendon Borough Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clarendon Borough Non-Uniformed Pension Plan in Warren County, Pennsylvania, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act. Conducted under the authority of Act 205 of 1984, the audit aimed to verify corrective actions from prior reports and ensure the pension plan’s compliance with laws and regulations […]

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Pennsylvania Department
of the Auditor General