Ligonier Firemen’s Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Ligonier Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) from January 1, 2021, to December 31, 2024, conducted by the Auditor General of Pennsylvania. The LPE aimed to verify that funds were expended for authorized purposes and state aid was correctly deposited as mandated by the VFRA Act and Act 205 of 1984. The procedures included reviewing financial transactions totaling an expenditure of $105,057, interviewing officials, and verifying state aid deposits. The report found no unauthorized expenditure or misdeposited funds. The relief association maintains assets totaling $272,452 and affiliated with the Ligonier Volunteer Hose Company No. 1, received state aid from Laurel Mountain and Ligonier Boroughs. The analysis identified a lack of state aid receipt for 2024 from Laurel Mountain Borough due to missing documentation. The report emphasizes maintaining comprehensive records and was shared with relevant officials. This is an automated summary. Please rely on the contents included in the released audit report.