Moon Township Volunteer Fire Company Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

An audit was conducted by the Department of the Auditor General on the Moon Township Volunteer Fire Company Relief Association for January 1, 2021, to December 31, 2024. This Limited Procedures Engagement (LPE) aimed to ensure that funds received under Pennsylvania’s Volunteer Firefighters’ Relief Association Act were expended correctly and that state aid was deposited properly. The audit identified that the relief association expended $1,352,742 during the period, with expenditures verified for compliance with state laws and contracts. The LPE found no unauthorized fund expenditures or issues with state aid deposits. As of December 31, 2024, the association’s cash and investments totaled $2,331,935. The relief association should maintain detailed documentation to support the propriety of transactions, even though this LPE doesn’t prevent future audits. The audit was not conducted by U.S. Government Auditing Standards, but the collected data was deemed adequate to uphold the audit’s objectives.