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PA Department of the Auditor General

Published March 6, 2026

About This Audit

The Midway Volunteer Fire Company Relief Association underwent a Limited Procedures Engagement (LPE) for the period from January 1, 2022, to December 31, 2024, as authorized by the Commonwealth of Pennsylvania’s legal statutes. The objective was to assess whether the association’s fund expenditures were authorized and whether state aid funds were properly deposited in line with the Volunteer Firefighters’ Relief Association Act and Act 205. The engagement involved reviewing financial records, testing a selection of expenditure transactions, interviewing officials, and verifying deposits. The audit found no unauthorized use of funds or issues with deposits. The association’s total expenditures during the period amounted to $541,842, covering benefit, fire, and administrative services. The association, which holds cash and investments totaling $1,572,032, is responsible for following applicable laws and maintaining detailed financial records. The audit results, shared with the association’s management, showed compliance with requirements. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General