Duquesne Annex Volunteer Fire Company Relief Association of West Mifflin – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

audit report found the Duquesne Annex Volunteer Fire Company Relief Association of West Mifflin, Pennsylvania, did not comply fully with state laws and procedures during 2022-2024 regarding state aid receipts and expenditures. Key issues included untimely deposits of state aid and the misplacement of 2024 funds into an affiliated account. The relief association’s $25,865 state aid in 2023 was deposited 143 days late, and the 2024 aid of $26,114 was mistakenly deposited into the fire company’s account. The audit was limited in scope and did not follow U.S. Government Auditing Standards. Officers failed to maintain effective internal controls or demonstrate compliance, risking future aid. Despite the association’s asset documentation showing $182,898 as of December 2024, these lapses could affect financial operations and future funding. Discussions included management responses, urging improved financial practices. This is an automated summary. Please rely on the contents included in the released audit report.