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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The Wilmerding Fireman’s Relief Association in Allegheny County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2024. The LPE assessed whether the relief association appropriately expended funds for authorized purposes and correctly received and deposited state aid funds according to the VFRA Act and Act 205 of 1984. The engagement involved reviewing financial documents and interviewing officials. A total of $29,696 was expended by the relief association, with $29,232 tested for compliance with state laws and procedures. The report found no evidence of unauthorized fund use or issues with state aid deposits. The association was thanked for its cooperation during the process, and all findings were shared with its management. The relief association is advised to maintain comprehensive documentation, as future audits may occur. This report is publicly available. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General