Midland Firemans Relief Association – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit report for the Midland Firemans Relief Association in Beaver County, Pennsylvania, covers activities from January 1, 2023, to December 31, 2025. It was conducted by the Auditor General in September 2026 to assess the organization’s adherence to state laws, bylaws, and administrative procedures regarding state aid and fund expenditures. The audit determined that the association made corrective action on one of two previous findings but failed to maintain a Pennsylvania Sales Tax Exemption Number and update bylaws, violating compliance standards. Despite these issues, in most significant respects, the association complied with state laws related to state aid receipt and expenditure. The report includes detailed findings and recommendations, with discussions and responses from relief association management. Furthermore, the audit highlighted the association’s financial details, showing total cash and investments of $71,698 and total expenditures of $41,004 for the audited period. This is an automated summary. Please rely on the contents included in the released audit report.