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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The auditor conducted a Limited Procedures Engagement (LPE) of the Volunteer Firemen’s Relief Association of McCandless Township, Allegheny County, PA, for January 1, 2022, to December 31, 2024. This was in line with legal requirements from the Pennsylvania Constitution, the Fiscal Code, and the VFRA Act. The engagement assessed whether the relief association expended funds for authorized purposes and properly received and deposited state aid funds. Total expenditures during the period were $1,212,505, with $823,592 scrutinized to ensure compliance with state laws. The LPE found no unauthorized fund expenditures or improper deposits. The relief association’s records showed state aid allocations from McCandless Township totaling $628,771 over three years. As of December 31, 2024, the association’s cash and investments were $543,616. The report highlights the association’s responsibility for adhering to laws and maintaining strong financial records for future audits. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General