AuditsAudit Type: Compliance

Bridgewater Volunteer Fire Department Firemen’s Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Bridgewater Volunteer Fire Department Firemen’s Relief Association in Beaver County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to confirm whether the relief association corrected issues identified in a previous audit and complied with relevant state laws regarding receipt and spending […]

West View Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted to audit the West View Volunteer Fire Department Relief Association from January 1, 2021, to December 31, 2024, as mandated by Pennsylvania’s Constitution and related laws. The LPE aimed to ensure funds were used for authorized purposes and state aid was properly received and deposited, following the Volunteer […]

The Lincoln Firemen’s Relief Association of the Lincoln Fire Company No. 1 of Ephrata, Pennsylvania – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) of The Lincoln Firemen’s Relief Association of Lincoln Fire Company No. 1 in Ephrata, Pennsylvania, was conducted for the period from January 1, 2022, to December 31, 2024. The engagement’s goal was to verify the authorized expenditure of funds and proper deposition of state aid as per the VFRA Act. […]

Promised Land Volunteer Relief Association – Pike County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Promised Land Volunteer Relief Association for January 1, 2021, to December 31, 2023, assessed prior corrective actions and compliance with legal and administrative standards. The audit, not following U.S. Government Auditing Standards, found that the association addressed two out of three prior findings. The remaining issue involved insufficient Surety bond […]

Presston Volunteer Fire Department Relief Association – Allegheny County – Audit Period October 3, 2023 to December 31, 2024

The compliance audit of the Presston Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, covered the period from October 3, 2023, to December 31, 2024. Conducted under state authority, the audit aimed to verify compliance with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures. The audit was not conducted under […]

Newell Volunteer Firemen’s Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Newell Volunteer Firemen’s Relief Association was conducted for the period January 1, 2021, to December 31, 2024, to determine if funds were expended for authorized purposes and state aid funds deposited as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The investigation involved […]

Bainbridge Firemen’s Relief Association, Bainbridge, Pennsylvania – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

Archbald Borough Volunteer Firefighters Relief Association – Lackawanna County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) audit of the Archbald Borough Volunteer Firefighters Relief Association, covering January 1, 2022, to December 31, 2024, assessed the handling of funds to ensure compliance with the VFRA Act and Act 205. The review examined financial transactions, state aid deposits, and internal controls without utilizing Government Auditing Standards. The association […]

Woodcock Township Non-Uniformed Pension Plan – Crawford County – Audit Period Ended December 31, 2024

The compliance audit of the Woodcock Township Non-Uniformed Pension Plan was conducted by the Auditor General as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to assess whether the pension plan adhered to state laws, regulations, contracts, and local policies. It covered state aid and employer contributions for […]

Wheatfield Township Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024

The compliance audit of the Wheatfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine compliance with relevant state laws, regulations, and policies for the year 2024. Key audit objectives included verifying the appropriate deposit of state aid, employer and employee contributions, and retirement benefits, as […]