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PA Department of the Auditor General

Published June 10, 2026

About This Audit

The compliance audit of the Firemen’s Relief Association of Slocum Volunteer Fire Company No. 1 in Luzerne County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. The objectives were to assess whether the association addressed previous audit findings and complied with state laws, contracts, and bylaws concerning the receipt of state aid and expenditure of funds. The audit determined that the association took corrective action on two out of four issues highlighted in the prior report but failed to comply with maintaining a Pennsylvania Sales Tax Exemption Number and maintaining an adequate financial record-keeping system. Due to the significance of Finding No. 1 (failure to maintain the tax exemption number), non-compliance issues might lead to the withholding of future state aid. The report emphasized ongoing challenges and the need for corrective action by the association’s management. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General