The Pittston Volunteer Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Pittston Volunteer Firemen’s Relief Association in Luzerne County, Pennsylvania, covering January 1, 2021, to December 31, 2023, was conducted to review whether the association had rectified findings from previous audits and complied with relevant laws and procedures. The audit, not conducted according to U.S. Government Auditing Standards, found the association took appropriate corrective actions and largely adhered to legal and procedural guidelines in managing state aid and expenditures. However, there was an issue with verifying part of the organization’s cash balance of $207,173 due to an absence of independent financial confirmation. The relief association’s total cash and investments were recorded at $12,834,719, with expenditures amounting to $2,724,358. The association successfully addressed the issue of improperly selling equipment identified in the prior audit, ensuring compliance with state laws and regulations. The audit report was shared with relevant governance bodies and officials.