Published October 5, 2026
About This Audit
The compliance audit of the Liberty Volunteer Firefighters Relief Association in Lackawanna County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2025. The audit was conducted to assess whether the association addressed previous audit findings and complied with state laws and procedures regarding state aid and fund expenditures. Although the audit concluded that the association maintained a cash balance of $51,874 by the end of 2025, independent confirmation of this balance was not obtained. The association failed to correct prior issues, including not obtaining a Pennsylvania sales tax exemption number and not maintaining accurate membership and equipment rosters. Consequently, the association may face potential state aid withholding. Despite these shortcomings, cooperation during the audit was noted. This is an automated summary. Please rely on the contents included in the released audit report.