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PA Department of the Auditor General

Published August 25, 2025

About This Audit

A Limited Procedures Engagement (LPE) was conducted on the Hiller Volunteer Firemen’s Relief Association in Fayette County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. The engagement aimed to verify whether funds were spent on authorized purposes and state aid was properly deposited as per the Volunteer Firefighters’ Relief Association Act and other related laws. A detailed examination of financial transactions totaling $231,617 confirmed adherence to legal mandates. It found no unauthorized expenditures, with funds expended on insurance premiums, fire service equipment, and administrative costs. Documentation was reviewed, and association officials interviewed to support these findings. The relief association was properly managed and met compliance requirements, while the Auditor General reaffirmed the ongoing need for comprehensive record-keeping. The results provide assurance that funds were appropriately managed during the engagement period. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General