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PA Department of the Auditor General

Published September 24, 2026

About This Audit

An audit known as a Limited Procedures Engagement (LPE) was conducted on the Shelly Fire Company Volunteer Firefighter’s Relief Association for the period between January 1, 2023, and December 31, 2025. It aimed to verify if the relief association appropriately managed state aid funds in accordance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The audit involved reviewing financial records, interviewing officials, and examining documentation such as bank statements and meeting minutes. The relief association was found to have expended $146,378, including funds on fire services, insurance premiums, and administrative services, without any unauthorized expenditures being detected. State aid was also correctly deposited. The report commended the officers’ cooperation and includes suggestions for maintaining comprehensive records for future audits. Importantly, the relief association must continue to adhere to state laws, contracts, and administrative procedures. The report is publicly available and was shared with relevant governmental and municipal bodies. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General