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PA Department of the Auditor General

Published February 4, 2025

About This Audit

A Limited Procedures Engagement (LPE) was conducted on the Slippery Rock Volunteer Firemen’s Relief Association for the period from January 1, 2021, to December 31, 2023. The engagement aimed to assess if the association properly expended funds for authorized purposes and received state aid funds in compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedures included reviewing accounting journals, testing expenditure transactions totaling $200,356, interviewing officials, and verifying state aid deposits. The engagement was not performed under Government Auditing Standards but obtained sufficient evidence to meet audit objectives. No unauthorized fund expenditures or state aid fund deposit issues were found. This report, discussed with the association’s management, acknowledges their cooperation, and ensures thorough financial operations according to laws and bylaws are continually maintained.

Pennsylvania Department
of the Auditor General