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PA Department of the Auditor General

Published October 13, 2025

About This Audit

The audit of Upper Milford Western District Fire Co. #1 Fireman’s Relief Association, covering January 1, 2022, to December 31, 2024, assessed compliance with Pennsylvania state laws concerning state aid and fund expenditures. The audit identified compliance shortcomings, notably erroneous fund transfers due to incorrect federal tax ID use, and outdated bylaws. Relief Association records showed the financial flow and allocation of state aid, with $53,227 in total expenditures. Recommendations were made to correct fund transfer errors, and compliance will be reassessed in future audits. The Relief Association is urged to ensure accurate financial management practices for better control and compliance in administering received public funds. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General