Mt. Zion Bicentennial Volunteer Firefighters’ Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Mt. Zion Bicentennial Volunteer Firefighters’ Relief Association in Luzerne County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to ensure compliance with state laws, contracts, bylaws, and administrative procedures concerning the receipt and expenditure of state aid and funds. The audit found overall compliance, though it noted insufficient Surety (Fidelity) bond coverage for the association’s authorized disbursing officer. This bond was under the amount needed to safeguard the cash assets, which totaled $26,605 at the end of 2024. The association increased the bond coverage to $50,000 to rectify this issue, in line with the VFRA Act requirements. The report emphasizes the importance of maintaining proper surety coverage to protect financial assets adequately. The audit findings aim to support the relief association in adhering to financial management obligations.