Gallatin-Sunnyside Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2023

The Gallatin-Sunnyside Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) covering the period from January 1, 2021, to December 31, 2023. This LPE aimed to assess whether the relief association properly expended and managed state aid funds in alignment with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. A thorough examination of financial transactions, documentation, and interviews with officials revealed that the association expended $21,884 during the review period, with no unauthorized expenditures discovered. Throughout the LPE, $9,668 in transactions were specifically scrutinized, and all state aid funds were confirmed to have been deposited correctly. While the LPE was not conducted under Government Auditing Standards, the procedures were sufficient to meet audit objectives. Moving forward, the association is encouraged to maintain accurate records and internal controls to comply with state laws and safeguard its assets effectively.