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

The compliance audit for the Volunteer Fire Company of Mt. Lebanon, Inc., Relief Fund Association from January 1, 2022, to December 31, 2024, aimed to ensure adherence to state laws and practices in handling state aid and relief funds. The audit, not aligned with Government Auditing Standards, focused on validating compliance with applicable laws, contracts, bylaws, and procedures. The audit concluded that while the relief association largely complied with these requirements, there were issues such as unauthorized and undocumented expenditures, and failure to maintain a complete equipment roster and conduct an annual physical inventory of equipment. The report provided findings and recommendations for improvement, discussing unauthorized expenditures like non-member training expenses and sales tax payments. The association was urged to rectify these issues to align with the Volunteer Firefighters’ Relief Association Act’s stipulations. The audit findings were shared with the relief association’s management for corrective action. This is an automated summary. Please rely on the contents included in the released audit report.