Plymouth Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Plymouth Firemen’s Relief Association, conducted by the Pennsylvania Department of the Auditor General for the period January 1, 2022, to December 31, 2023, assessed adherence to state laws, contracts, bylaws, and procedures regarding the receipt and spending of state aid. Governed by the VFRA Act, the audit found that, except for the inability to independently confirm cash and investment balances, the association met the compliance standards in significant areas. The audit reviewed financial activities, including the allocation and expenditure of public tax monies from the Foreign Fire Insurance Tax Distribution Law, and recognized the association’s responsibility in documenting their financial activities properly. Total cash and investments recorded were $3,518,375, with expenditures at $103,065. The audit reported that association officers were cooperative, and findings were discussed with management. Overall, the association largely complied with the applicable requirements for managing state aid and funds distribution.