Masontown Volunteer Firemen’s Relief Association – Fayette County – Limited Procedures Engagement Report for the Period January 1, 2023 to December 31, 2025

The Limited Procedures Engagement (LPE) of the Masontown Volunteer Firemen’s Relief Association covered the period from January 1, 2023, to December 31, 2025. Conducted by the Pennsylvania Department of the Auditor General, the LPE’s goal was to determine if the association’s funds were expended for authorized purposes and if state aid was received and deposited according to the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. During the engagement, procedures included reviewing accounting records, testing expenditure transactions totaling $14,847, interviewing relief association officials, and verifying timely deposits of state aid. The relief association expended a total of $50,658 during the period. No unauthorized funding expenditure or inappropriate deposit issues were identified. The relief association must maintain comprehensive records, and compliance audits may be conducted in the future. The management of the relief association cooperated fully with the engagement procedures. This is an automated summary. Please rely on the contents included in the released audit report.