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PA Department of the Auditor General

Published August 17, 2026

About This Audit

A Limited Procedures Engagement (LPE) was conducted on the Firemen’s Relief Association of Scottdale, Pennsylvania for the period January 1, 2023, to December 31, 2025. The objectives were to assess whether funds were expended for authorized purposes and state aid funds were properly deposited, as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The engagement tested $60,942 of the total $105,756 expenditure by reviewing relevant documents and verified the correct deposit of state aid. The LPE found no unauthorized expenditures or mismanagement of state aid. Total cash and investments as of December 31, 2025, amounted to $261,345. The report emphasizes maintaining comprehensive documentation for future audits. It was distributed to relevant officials and municipalities, reflecting transparency and adherence to the laws governing the financial administration of volunteer firefighters’ relief funds. This report is publicly accessible and available on the Pennsylvania Auditor General’s website. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General