Published October 19, 2026
About This Audit
A compliance audit of The Upper Black Eddy Fire Company No.1 Relief Association for January 1, 2023, to December 31, 2025, was conducted by the auditor general of Pennsylvania. The audit aimed to assess corrective actions from a previous audit and verify compliance with state laws regarding state aid receipt and fund expenditures. The audit revealed the association did not rectify a previous issue of undocumented expenditures. Additional findings included failure to hold relief association meetings and a lack of annual physical inventory of equipment, affecting compliance verification. While the relief association provided a December 31, 2025, cash balance of $36,048, independent confirmation from the financial institution wasn’t obtained. The report, discussed with association management, included these findings to enhance proper fund administration, but concluded that, aside from noted issues, compliance was broad. Cooperation from the relief association officials was noted during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.