East Rochester Volunteer Firefighters’ Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the East Rochester Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024, revealed that the association took corrective action on one out of three audit findings from a prior report. The audit aimed to assess the compliance with state laws, contracts, bylaws, and administrative procedures concerning state aid receipt and fund expenditure. Despite addressing one finding, the association did not resolve issues related to surety bond coverage and bylaw compliance. Furthermore, no state aid was distributed to the association from East Rochester Borough due to an existing agreement with Rochester Township. The audit identified noncompliance in maintaining surety bond coverage, adhering to bylaws, and updating them. Discussions with management resulted in noted responses within the report. Additionally, the association is considering dissolution due to financial and manpower constraints but has not committed to merging with another association. A final audit would verify any future asset transfers upon dissolution. This is an automated summary. Please rely on the contents included in the released audit report.