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PA Department of the Auditor General

Published February 2, 2026

About This Audit

The Scott Township Volunteer Firemen’s Relief Association in Allegheny County, Pennsylvania underwent a Limited Procedures Engagement (LPE) for the period January 1, 2022, to December 31, 2024, to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The LPE focused on verifying that funds were expended for authorized purposes and that state aid was appropriated correctly. The audit revealed expenditures of $192,562, including benefit services, fire services, and other costs, with no evidence of unauthorized spending or improper deposit of state funds. The relief association’s total cash and investments amounted to $464,815 at the end of the period. While the report did not uncover any discrepancies, it recommends continuous comprehensive documentation to facilitate future audits. The relief association officers are urged to maintain effective internal controls to comply with state laws and safeguard assets. The report appreciates the cooperation of the relief association officials. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General