Heidelberg Volunteer Firemen’s Relief Association of the Borough of Heidelberg, County of Allegheny, Commonwealth of Pennsylvania – Audit Period January 1, 2022 to December 31, 2025

A compliance audit of the Heidelberg Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2025, focused on their adherence to state laws and corrective actions from a prior audit. Conducted under Pennsylvania’s constitutional and statutory authority, the audit revealed issues despite some improvements. The association addressed four of the five prior findings, complying with signatory authority requirements. However, it failed to update inadequate bylaws. Two past issues persisted: failure to obtain a sales tax exemption number and maintaining insufficient bylaws. Additionally, new findings included inadequate meeting minutes and insufficient fidelity bond coverage. These issues might lead to potential withholding of state aid. The report emphasized the importance of timely corrective actions and noted that the association has not resolved certain critical issues. The findings and recommendations, along with management’s responses, were discussed with association officials, who were cooperative during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.