Irwin Volunteer Fire Department Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The Irwin Volunteer Fire Department Relief Association was audited for compliance with applicable state laws and procedures from January 1, 2022, to December 31, 2024. The audit evaluated whether the association addressed previous audit findings and adhered to legal standards related to state aid and expenditure of funds. The audit determined that the association complied with regulations concerning state aid and fund expenditures except for failing to correct a previous issue of insufficient surety (fidelity) bond coverage. This condition was noted in a prior audit, and the coverage did not meet the necessary level to protect the maximum cash balance held at times during the audit period. Despite this, the association maintained proper financial records, ensuring funds were expended correctly. The audit report has been discussed with the association’s management, and their cooperation is appreciated. The association is encouraged to rectify the surety bond coverage deficiency to align with the VFRA Act requirements. This is an automated summary. Please rely on the contents included in the released audit report.