Dalton Firemen’s Relief Association – Lackawanna County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for the Dalton Firemen’s Relief Association in Lackawanna County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The purpose was to ensure funds were expended appropriately as per state laws and that state aid was received and deposited in accord with the VFRA Act and Act 205 of 1984. The review included examining $30,754 in expenditure transactions and verifying the receipt and deposit of state aid funds. The relief association expended $35,794 during the period, with the cash balance reported as $126,460 at the end of 2023; however, a portion of the cash balance could not be independently verified. No unauthorized expenditures or misallocated state aid funds were identified. The association should maintain proper documentation and could be subject to future audits. The report was discussed with association management, and no major compliance issues were found.