Relief Association of the Level Green Volunteer Fire Department – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) conducted by the Auditor General’s office from January 1, 2022, to December 31, 2024, reviewed the financial transactions of the Relief Association of the Level Green Volunteer Fire Department in Westmoreland County, Pennsylvania. The engagement aimed to verify if state aid funds were used for authorized purposes as per the Volunteer Firefighters’ Relief Association Act and Act 205. The procedures included reviewing accounting journals, ledgers, custodial accounts, bank statements, and other documentation, as well as interviewing association officials. Total expenditures amounted to $84,402, with $24,978 tested for compliance. No unauthorized use of funds or improper handling of state aid was found.This is an automated summary. Please rely on the contents included in the released audit report.