Published November 4, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted for the Acosta Volunteer Fire Company Relief Association in Somerset County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The engagement aimed to ensure that expenditures were for authorized purposes and state aid funds were correctly received and deposited according to the Volunteer Firefighters’ Relief Association Act. The procedures involved reviewing financial documents, verifying state aid deposits, and interviewing association officials. A total of $32,104 was expended during the period, with $20,836 of expenditure transactions reviewed. The LPE found no unauthorized use of funds or issues related to state aid deposits. Although not conducted under Government Auditing Standards, the procedures met the engagement objectives. The association officers are responsible for maintaining effective internal controls and ensuring compliance with relevant laws and procedures. This is an automated summary. Please rely on the contents included in the released audit report.