Pond Hill-Lily Lake Volunteer Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the Pond Hill-Lily Lake Volunteer Fireman’s Relief Association in Luzerne County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit, guided by Pennsylvania laws and regulations, aimed to assess whether the association addressed previous audit findings and adhered to relevant legal and procedural standards concerning state aid and fund expenditures. While the association generally complied with applicable laws and procedures, it failed to rectify a prior issue regarding the maintenance of a complete and accurate equipment roster. The audit stressed the need for proper internal control and documentation, recommending an annual physical inventory of equipment to enhance accountability and safeguard assets. The association agreed with the findings and committed to corrective action, acknowledging the importance of addressing the highlighted deficiencies.