The Latrobe Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Latrobe Volunteer Fire Department Relief Association in Westmoreland County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) audit for the period from January 1, 2022, to December 31, 2024. Conducted in accordance with Pennsylvania state laws, the audit aimed to evaluate whether the association properly expended funds and deposited state aid. The LPE involved reviewing financial transactions worth $448,393, with a particular focus on culturally relevant documents like bank statements. The audit concluded that, except for a portion of the cash balance that couldn’t be independently verified, the expenditures were generally authorized and state aid funds deposited appropriately. As of December 31, 2024, the association reported a total cash and investment balance of $1,043,986. The report highlighted responsibilities for maintaining effective internal controls and documentation compliance with relevant laws. This is an automated summary. Please rely on the contents included in the released audit report.