The Parkview Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Parkview Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, covered January 1, 2022, to December 31, 2024. The audit aimed to verify that prior audit findings were addressed and that the association complied with state laws regarding the receipt and expenditure of state aid. It was found that the association had addressed the unauthorized expenditure and failure to maintain meeting minutes noted in previous audits. However, a finding identified that the association’s surety (fidelity) bond did not always cover the maximum cash balance, posing a risk of insufficient safeguarding in case of wrongful acts by the disbursing officer. The relief association agreed with this finding and has since increased its bond coverage to $200,000. The report recommends ongoing monitoring of cash balances to ensure compliance with the VFRA Act and sufficient bond coverage. This is an automated summary. Please rely on the contents included in the released audit report.