West View Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted to audit the West View Volunteer Fire Department Relief Association from January 1, 2021, to December 31, 2024, as mandated by Pennsylvania’s Constitution and related laws. The LPE aimed to ensure funds were used for authorized purposes and state aid was properly received and deposited, following the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The audit involved reviewing accounting records, testing transactions totaling $91,845, interviewing officials, and verifying state aid deposits. Findings revealed no unauthorized fund expenditures or mismanagement. Expenditures totaled $110,214, predominantly for benefit services. The relief association received state aid based on municipal allocations and maintained a cash balance of $57,231 as of December 31, 2024. The report commends the association’s management for their cooperation and highlights the need for continued documentation and compliance. The audit results are public and accessible through the Pennsylvania Auditor General’s website