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PA Department of the Auditor General

Published October 24, 2025

About This Audit

The Limited Procedures Engagement (LPE) conducted for the West Deer Volunteer Fire Company #3 Relief Association in Allegheny County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. This engagement aimed to verify the appropriateness of fund expenditures and the receipt and deposit of state aid funds, as required by the VFRA Act and Act 205. During this period, the association expended $54,769, verified through an examination of transactions totaling $33,197, including documentation such as bank statements, invoices, and meeting minutes. The engagement found no evidence of unauthorized fund expenditures or inappropriate deposits. The association maintained proper documentation, and the LPE’s results were communicated with the association’s management, emphasizing the importance of ongoing comprehensive documentation and the possibility of future compliance audits. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General