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PA Department of the Auditor General

Published August 3, 2026

About This Audit

The compliance audit of Ogden Fire Company No. 1 Relief Association for the period January 1, 2021, to November 21, 2025, sought to determine corrective action and legal compliance regarding state aid and fund expenditures. While appropriate corrective actions from prior findings were observed, the audit highlighted issues like undocumented expenditures, lack of sales tax exemption certificates, improper documentation of dissolution and merger, failure to hold and document meetings, and inadequate financial record-keeping. The inability to obtain canceled or imaged checks hindered verifying dual authorization of checks. Despite these issues, overall compliance with state laws was noted. On November 21, 2025, Ogden merged with Boothwyn Fire Company. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General