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PA Department of the Auditor General

Published December 8, 2025

About This Audit

The Limited Procedures Engagement (LPE) conducted on the Relief Association of Upland Fire Co. #1 for the period January 1, 2022, to December 31, 2024, aimed to verify the lawful expenditure of funds and proper deposit of state aid as per the VFRA Act and Act 205. The relief association expended $50,657 during this period, with key expenses including $8,811 for benefit services and $38,746 for fire services. The auditors reviewed financial records and interviewed officials, but faced a limitation as imaged checks were unavailable, preventing verification of check authorizations. Despite this, there was no indication of unauthorized expenditures or mishandling of state aid. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General