Salem Township Fire Department Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Salem Township Fire Department Fireman’s Relief Association (RA) for the period January 1, 2022, to December 31, 2024, evaluated the RA’s actions taken in response to previous audit findings and its compliance with state laws related to funds and administration. The audit found that the RA took appropriate corrective measures on past issues but uncovered two new findings: insufficient surety (fidelity) bond coverage and an unauthorized expenditure. The RA has otherwise complied with state laws, bylaws, and administrative procedures. The RA received state aid totaling $100,793 over the audit period, which it used primarily for benefit services, fire services, and administrative services, with total expenditures amounting to $149,847. The audit noted the RA’s overall improvement in financial management practices, such as documenting expenditures, maintaining rosters, and appropriately using state aid funds but recommended addressing bond coverage and unauthorized expenditure issues. This is an automated summary. Please rely on the contents included in the released audit report.