Shenango Area Fire District Relief Association – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

The Shenango Area Fire District Relief Association underwent a compliance audit covering January 1, 2023, to December 31, 2025. The audit aimed to ensure corrective actions were taken from a previous audit and verify compliance with state laws regarding receipt and expenditure of state aid funds. Findings included insufficient surety bond coverage, lack of a Pennsylvania sales tax exemption number, and failure to update bylaws. Despite these issues, the Association addressed past unauthorized expenditures by securing reimbursement. Recommendations were made to adjust bond coverage and maintain a valid sales tax exemption. Management agreed with the findings and has taken steps to rectify them, such as increasing bond coverage to $450,000. These actions demonstrate a commitment to improving financial oversight and compliance. This is an automated summary. Please rely on the contents included in the released audit report.