Westmoreland Homesteads Volunteer Fire Department Relief Association of Norvelt, Pa – Westmoreland County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Westmoreland Homesteads Volunteer Fire Department Relief Association of Norvelt, PA, covered the period from January 1, 2023, to December 31, 2025. The audit aimed to assess whether the association addressed issues from a prior audit and complied with relevant state laws and administrative procedures regarding state aid and fund expenditures. The audit, not conducted under Government Auditing Standards, concluded that the association appropriately addressed previous findings and largely complied with laws and procedures, with an exception noted as an unauthorized expenditure of $521 for a bond policy not sanctioned under the VFRA Act. This isolated finding was discussed with the association’s management. The background section outlines the association’s statutory responsibilities and describes its financial activities during the audit period, including total expenditures of $163,760. The audit confirms the association’s compliance and improvements, save for the mentioned finding. This is an automated summary. Please rely on the contents included in the released audit report.