Valley Regional Volunteer’s Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Valley Regional Volunteer’s Fireman’s Relief Association in Luzerne County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit, carried out under the authority of Pennsylvania state laws, aimed to check if the relief association addressed previous audit findings and complied with relevant regulations for handling state aid. Although the audit was not under the US Government Auditing Standards, the procedures aimed to provide reasonable conclusions. It found that the association did not appropriately act on a prior audit finding concerning the absence of regular meetings. Additionally, issues were identified with delays in depositing state aid and maintaining an equipment roster and annual inventory. While the audit faced limitations in independently verifying certain financial balances, it concluded that the association mostly complied with regulations, although these three findings showed areas needing improvement. The association was informed of the findings, and suggestions were made for corrective action. This is an automated summary. Please rely on the contents included in the released audit report.