The Oakdale Volunteer Firemen’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Auditor General conducted a Limited Procedures Engagement (LPE) on The Oakdale Volunteer Firemen’s Relief Association from January 1, 2022, to December 31, 2024. This review aimed to verify if the association expended funds appropriately and received state aid according to legal requirements. During this period, the association spent $33,677, tested to $33,375, for authorized purposes, including insurance premiums, equipment maintenance, training, administrative services, and investments. The results showed that the funds were generally used correctly except for an unverifiable investment balance of $21,092 as of December 31, 2024, due to lack of independent confirmation from the financial institution. The LPE confirms that while compliance was largely met, continual comprehensive documentation is necessary for future audits. The Auditor General acknowledges the relief association for their cooperation during this engagement. This report is a public record available on the Pennsylvania Auditor General’s website. This is an automated summary. Please rely on the contents included in the released audit report.