Published November 6, 2025
About This Audit
The compliance audit for Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association in Westmoreland County, Pennsylvania, covers the period from January 1, 2022, to December 31, 2024. Conducted by the Department of the Auditor General under the Commonwealth of Pennsylvania regulations, the audit aimed to ensure corrective actions on previous findings and compliance with state laws regarding state aid receipts and expenditures. The audit confirmed compliance with most legal requirements, except for a noted issue regarding the relief association’s failure to maintain an active federal tax identification number. This lapse occurred due to the number being erroneously transferred to the affiliated fire company by the IRS, rendering it inactive. The audit recommends applying for a new tax ID to avoid compliance issues with the IRS. The audit appreciated the cooperation from the relief association and provided guidance for future compliance. This is an automated summary. Please rely on the contents included in the released audit report.