South Greensburg Volunteer Firemen’s Relief Association – Westmoreland County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the South Greensburg Volunteer Firemen’s Relief Association for the period January 1, 2023, to December 31, 2025, assessed whether corrective actions were taken for previous findings and if the association adhered to relevant laws regarding state aid and fund expenditure. The audit, not conducted per Government Auditing Standards, identified the association’s partial corrective actions addressing two out of four previous findings. However, three findings persisted: failure to obtain a Pennsylvania sales tax exemption number, inadequately maintained meeting minutes and bylaws, and inadequate signatory authority for fund disbursement. Additionally, the money market account was incorrectly registered under an unknown organization’s tax ID number. The report urged the relief association to address these findings promptly to ensure compliance. Management’s responses to these findings were included in the report. We recognize the association’s cooperative engagement during the audit. This is an automated summary. Please rely on the contents included in the released audit report.