Leetsdale Fire Department Firemen’s Relief Association – Allegheny County – Limited Procedures Engagement Report for the Period January 1, 2023 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted for the Leetsdale Fire Department Firemen’s Relief Association for the period from January 1, 2023, to December 31, 2025. The engagement aimed to verify if funds were expended for authorized purposes and if state aid funds were correctly deposited following the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The LPE involved reviewing financial transactions, expenditures, and interviewing relief association officials. During the period, the relief association spent $83,381, with key expenditures on insurance premiums, death benefits, equipment, and investments. The LPE concluded without findings of unauthorized fund use, and documentation supported the propriety of transactions. The relief association is considering a merger with another due to financial constraints, but no formal action has been taken. As of December 31, 2025, the association’s total cash and investments amounted to $96,837. This is an automated summary. Please rely on the contents included in the released audit report.