The Larksville Firemen’s Relief Association of the Commonwealth of Pennsylvania – Luzerne County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit for The Larksville Firemen’s Relief Association of Pennsylvania, covering January 1, 2021, to December 31, 2023, was conducted by the Department of the Auditor General under applicable state laws. The audit aimed to verify corrective actions from a prior report and compliance with state regulations regarding state aid and fund expenditure. The audit found compliance with laws and procedures but faced limitations in confirming cash and part of the investment balances. As of December 31, 2023, the association had cash and investments totaling $463,886 and expenditures of $154,325 during the audit period. A previous finding regarding improperly deposited trailer sale proceeds was resolved. The association corrected it by obtaining reimbursement and implementing better accounting procedures. The audit report was distributed to relevant officials and is available to the public. The audit affirmed the association’s corrective actions and recommended ongoing compliance vigilance.