Presston Volunteer Fire Department Relief Association – Allegheny County – Audit Period October 3, 2023 to December 31, 2024

The compliance audit of the Presston Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, covered the period from October 3, 2023, to December 31, 2024. Conducted under state authority, the audit aimed to verify compliance with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures. The audit was not conducted under Government Auditing Standards but sought to assess the adequacy of internal controls and compliance. The findings indicated that the association complied with relevant regulations in all significant aspects. During this period, the association received state aid, resulting in expenditures of $13,878 on fire services and administrative activities. The total cash held by the association as of December 31, 2024, was $38,468. The audit findings were discussed with the relief association’s management, who were thanked for their cooperation.