Published September 24, 2026
About This Audit
A Limited Procedures Engagement (LPE) was conducted on Forest Hills Volunteer Fire Company No. 1 Relief Association in Allegheny County, Pennsylvania, covering January 1, 2023, to December 31, 2025. The LPE aimed to verify the proper expenditure of funds and correct deposition of state aid according to the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. Various procedures were completed, including reviewing financial transactions, interviewing officials, and verifying state aid deposits. Total expenditures during this period were $201,202. The relief association was found compliant, with no unauthorized expenditures identified. The report emphasizes the responsibility of relief association officers to maintain effective internal controls and accurate record-keeping to comply with state laws and safeguard assets. Findings indicate adherence to required procedures, but a future compliance audit remains possible. The cooperation of relief association officials was acknowledged. This is an automated summary. Please rely on the contents included in the released audit report.