Volunteer Firemans Relief Association of Mutual – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Volunteer Fireman’s Relief Association of Mutual in Westmoreland County, Pennsylvania, for the period January 1, 2020, to December 31, 2023. The audit aimed to assess whether the association addressed past recommendations and complied with state laws regarding state aid and fund usage. It was found that the association only partially addressed previous findings, with ongoing issues of unauthorized expenditures, inappropriate lease-purchase payments, and undocumented expenses. Without access to canceled checks, it could not be verified if transactions were authorized. As a result, the association risks having state aid withheld. The audit emphasizes the need for effective internal controls and adherence to legal requirements.