Wyoming Firemen’s Relief Association of the Borough of Wyoming, Luzerne County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Wyoming Firemen’s Relief Association of Luzerne County, Pennsylvania, for the period January 1, 2022, to December 31, 2024. The audit aimed to assess corrective actions from the previous audit and compliance with relevant state laws, bylaws, and procedures concerning state aid and fund expenditure. While corrective actions from previous findings were implemented, the audit found a significant issue: a $15,000 loan issued to Wyoming Hose Co No. 1 was undocumented and lacked a formal agreement, contrary to legal requirements, potentially leading to withholding state aid. Although the relief association provided financial statements, parts of the cash and investment balances were unverifiable independently. Despite these issues, the audit acknowledged the cooperation of relief association officials throughout the process. Overall, proper documentation and adherence to all legal and procedural standards are necessary for future compliance.