Mocanaqua Volunteer Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted on the Mocanaqua Volunteer Fireman’s Relief Association for the period from January 1, 2021, to December 31, 2023, as per the requirements of the Commonwealth of Pennsylvania’s VFRA Act and Act 205 of 1984. The engagement focused on verifying the proper use and deposition of state funds, with expenditures totaling $33,505. During this period, $29,142 in expenditures were tested to ensure compliance with state laws and administrative procedures. Interviewing relief association officials and reviewing financial documentation confirmed that funds were used appropriately, although independent confirmation of a portion of the cash balance was not possible. The LPE’s findings did not identify any unauthorized financial transactions. The report underscores the responsibility of relief association officers to maintain effective financial controls and compliance with applicable laws. Overall, the procedures indicated no major issues in fund management by the association.