The Volunteer Fire Department of Luzerne Relief Association Luzerne, PA – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the Volunteer Fire Department of Luzerne Relief Association in Luzerne, Pennsylvania, covering January 1, 2022, to December 31, 2023, found that the organization successfully addressed prior audit findings and complied with relevant state laws, contracts, bylaws, and administrative procedures. Authorized by the Constitution of the Commonwealth of Pennsylvania, the audit aimed to verify corrective actions on previous issues and assess compliance concerning the receipt and expenditure of state aid. The association had total cash and investments of $172,474 by the end of 2023, with total expenditures of $34,189 over the audited period, primarily on benefit services, fire services, and administrative services. The audit confirmed that funds were properly expended to afford financial protection to volunteer firefighters as stipulated under the Volunteer Firefighters’ Relief Association Act. The report provided assurance of sound financial practices while thanking association officials for their cooperation throughout the audit process.