Volunteer Firemen’s Relief Association of Moscow, PA – Lackawanna County – Audit Period January 1, 2021 to December 31, 2023

The Volunteer Firemen’s Relief Association of Moscow, PA underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2023. The objective was to ensure that funds were expended for authorized purposes and that state aid was received and deposited according to the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The engagement involved reviewing financial transactions, interviewing officials, and verifying appropriate deposit of state aid. Total expenditures during the period amounted to $36,176. The assessment concluded that there were no unauthorized expenditures or failures in depositing state aid funds. The relief association officers are responsible for internal controls and compliance with state laws. The evaluation did not identify any issues requiring further action, but future audits remain a possibility. The relief association is advised to maintain comprehensive documentation, and the report has been shared with relevant officials and is publicly available.