Avoca Volunteer Fireman’s Relief Association of Avoca, PA – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Avoca Volunteer Fireman’s Relief Association for the period from January 1, 2023, to December 31, 2024, assessed the association’s corrective actions and compliance with state laws regarding the receipt and expenditure of funds. The audit found that the association took appropriate corrective action on a past finding and largely complied with relevant regulations. However, it noted that the association failed to update its bylaws to reflect current legal standards under the VFRA Act. Despite the association providing financial records showing a cash balance of $6,768, the auditors were unable to independently verify this due to a lack of direct confirmation from the financial institution. The audit recommends updating the bylaws to ensure compliance. Management agreed and indicated plans to address this issue, which will be verified in the next audit. This is an automated summary. Please rely on the contents included in the released audit report.