Sugarloaf Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Sugarloaf Firemen’s Relief Association in Luzerne County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2025. The audit assessed if the organization addressed prior audit findings and adhered to state laws and procedures regarding state aid and fund expenditures. The audit revealed that the association took corrective action on one previous issue but failed to maintain a complete and accurate equipment roster or conduct an annual inventory, as highlighted in a prior finding. Additionally, the organization did not update its bylaws. Despite these shortcomings, the association mostly complied with relevant legal and procedural standards. The report, including management’s responses, was reviewed with the association’s officials. This is an automated summary. Please rely on the contents included in the released audit report.