Baldwin Borough Firefighters Relief Association – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Baldwin Borough Firefighters Relief Association, conducted for the period from January 1, 2021, to December 31, 2024, aimed to ensure adherence to state laws, contracts, bylaws, and administrative procedures concerning the receipt of state aid and the use of funds. The audit identified compliance in general, but noted two significant findings: the untimely deposit of state aid received in 2022 and the failure to secure restitution payments from a former treasurer who passed away, leaving an unpaid balance. The association is recommended to enhance internal controls to remedy these issues. The audit conclusions were based on evidence gathered, and officials have indicated their intention to address the findings. Compliance will be reassessed in the next audit to verify that corrective actions are implemented. This is an automated summary. Please rely on the contents included in the released audit report.