Published December 19, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted on the Harrison Hills Volunteer Fire Company No. 4 Firemen’s Relief Association in Allegheny County, PA, covering January 1, 2022, to December 31, 2024. The engagement aimed to verify the proper use and deposition of funds as mandated by state laws, particularly the VFRA Act and Act 205 of 1984. The review involved examining expenditures, state aid deposits, and documentary evidence to ensure compliance. During the period, the association expended $38,000, with specific amounts for benefit, fire, and administrative services. Testing supported the legitimacy of expenditures totaling $23,465 and confirmed proper handling of state aid deposits. Based on the procedures performed, no unauthorized expenditure or misplacement of state aid funds was found, affirming the relief association adhered to applicable laws and maintained adequate documentation. This is an automated summary. Please rely on the contents included in the released audit report.