West Mifflin Volunteer Fire Company Number Three Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2025

The West Mifflin Volunteer Fire Company Number Three Relief Association underwent a Limited Procedures Engagement (LPE) review for January 2022 to December 2025 to ensure financial activities complied with the VFRA Act and other state laws. The review focused on fund expenditures and state aid deposits, totaling $412,669 in expenditures. Although the appropriate handling of funds was generally affirmed, an investment balance could not be independently verified from the financial institution, leaving some uncertainty. The report emphasized the responsibility of relief association officers for maintaining sound financial practices and internal controls. The relief association operates under the VFRA Act directives and was allocated state aids from Allegheny County consistently over the examined years. This oversight does not replace future audits but provides a detailed evaluation of the association’s financial management during the specified period. The report acknowledges the collaboration of relief association officials during the review. This is an automated summary. Please rely on the contents included in the released audit report.