Skip to content
PA Department of the Auditor General

Published October 30, 2025

About This Audit

An audit of the Upper Makefield Fire Company Relief Association covering January 1, 2022, to December 31, 2024, concluded that the association generally complied with state laws, contracts, bylaws, and administrative procedures, with the exception of commingling funds through erroneous transfers totaling $159,000. The relevant funds have since been reimbursed to the affiliated fire company. The audit aimed to check if previous recommendations were followed and if state aid was properly managed and utilized. The association successfully addressed past issues and maintained compliance, but further attention to internal controls is suggested to prevent future errors. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General