Rostraver Central Volunteer Fire Company Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Rostraver Central Volunteer Fire Company Relief Association underwent a Limited Procedures Engagement (LPE) to evaluate its financial activities from January 1, 2022, to December 31, 2024. Conducted under the authority of Pennsylvania state laws and regulations, the LPE aimed to ensure that funds were expended for authorized purposes and that state aid funds were properly received and deposited in accordance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The review examined documentary evidence, including accounting records and financial transactions totaling $58,526, along with interviews with association officials. Key expenditures included insurance premiums, equipment purchases, and maintenance. The audit found no unauthorized expenditures or mismanagement of state aid. The report concludes that the association should maintain detailed documentation, although a compliance audit could occur in the future. This is an automated summary. Please rely on the contents included in the released audit report.