High Park Volunteer Firemen’s Relief Association – Westmoreland County – Audit Period January 1, 2022 to October 9, 2025

The audit of the High Park Volunteer Firemen’s Relief Association, covering January 1, 2022, through October 9, 2025, aimed to assess compliance with state laws and procedures concerning state aid and fund expenditures. Conducted under Pennsylvania state authority, the audit did not adhere to U.S. Government Auditing Standards. Responsibilities lay with the association’s officers to ensure compliance and maintain proper internal controls. The audit found overall compliance but noted unauthorized expenditures of $1,383 for utility payments to an affiliated fire company, which are not sanctioned under the VFRA Act. By October 9, 2025, the association had dissolved and merged with West Point Volunteer Firemen’s Relief Association, transferring remaining assets accordingly. Recommendations include reimbursement of unauthorized expenditures to align with the VFRA Act. This report was discussed with association officials who cooperated during the audit. This is an automated summary. Please rely on the contents included in the released audit report.