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PA Department of the Auditor General

Published June 22, 2026

About This Audit

An audit was conducted on the Norwood Fire Company No. 1 Relief Association (2021-2024) to assess compliance with state laws, contracts, and procedures related to state aid and fund expenditures. The audit found that the association successfully addressed only one of two prior audit issues, specifically by reimbursing $1,436 for a previously unauthorized expenditure. Notably, documentation of meeting minutes is still inadequate, failing to fulfill a prior recommendation. The audit also raised issues about the security of ownership in joint equipment purchases and incomplete equipment records. Due to these deficiencies, the association risks state aid withholding. Challenges in confirming the cash balance and check authorizations were identified due to insufficient independent confirmations and missing canceled checks. While the relief association’s efforts in some areas were noted, lingering non-compliance issues jeopardize its compliance status and future aid. Overall, the audit concluded with a call for better adherence to legal and administrative requirements. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General