Shades Creek Volunteer Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the Shades Creek Volunteer Firemen’s Relief Association covered the period from January 1, 2023, to December 31, 2024. The audit aimed to assess whether corrective actions were taken for previous findings and if state laws were followed concerning state aid and fund expenditure. It was discovered that two out of four prior issues were addressed, but failures persisted in maintaining surety bond coverage and a Pennsylvania sales tax exemption number. Additionally, the association did not update its bylaws as required. The audit, while not using Government Auditing Standards, was thorough and provided a basis for the conclusions. The report highlighted noncompliance, such as the lapsed surety bond coverage and failure to monitor banking activity, with recommendations for improvement. This is an automated summary. Please rely on the contents included in the released audit report.