New Stanton Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Auditor General’s office conducted a Limited Procedures Engagement (LPE) for the New Stanton Volunteer Fire Department Relief Association, assessing its financial activities from January 1, 2021, to December 31, 2024. The LPE aimed to ensure funds were used for authorized purposes and state aid was received and deposited per the Volunteer Firefighters’ Relief Association Act and Act 205. During the period, $59,586 was expended, and the audit involved reviewing financial documentation and interviewing officials. While expenditures appeared authorized and state aid was deposited correctly, independent verification of cash and investment balances was not possible. The report emphasizes the importance of effective internal controls and the necessity for maintaining comprehensive documentation. Additionally, the relief association’s records indicated total cash and investments of $79,271 at the end of the period. Overall, the engagement revealed no unauthorized fund expenditures, but future compliance audits are not precluded. This is an automated summary. Please rely on the contents included in the released audit report.