Published October 2, 2025
About This Audit
The compliance audit of Ligonier Township Volunteer Fire Department No. 1 and Relief Association in Westmoreland County, Pennsylvania, covered activities from January 1, 2021, to December 31, 2024. This audit sought to determine the association’s adherence to state laws, bylaws, and procedures regarding state aid receipts and expenditure of funds. While the audit found overall compliance, there were two significant findings: untimely deposits of state aid and insufficient surety (fidelity) bond coverage. The untimely deposits occurred with funds from Laurel Mountain Borough and Ligonier Township; the former suffered an error that delayed deposit for over a thousand days. Appropriate corrective measures were discussed with association management to address these issues. The audit underscored the importance of adhering to set procedures to manage public funds responsibly and effectively. This is an automated summary. Please rely on the contents included in the released audit report.