The Volunteer Firemen’s Relief Association of Ellwood City, PA – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of The Volunteer Firemen’s Relief Association of Ellwood City, PA, covered the period from January 1, 2023, to December 31, 2025. Conducted under state authority, the audit assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid receipt and fund expenditure. While the audit was not conducted per Government Auditing Standards, it gathered enough evidence to conclude significant compliance, barring the inability to independently confirm an investment balance. As of December 31, 2025, the relief association had a reported investment fair value of $161,660 and total cash and investments of $224,474. Expenditures over the audit period amounted to $120,100. The findings were shared with the relief association management, the Governor of Pennsylvania, and relevant local officials. The audit appreciates the cooperation of the association’s officials during the process. This is an automated summary. Please rely on the contents included in the released audit report.