Published March 25, 2025
About This Audit
The Harwood Fire Co. Firemen’s Relief Association in Luzerne County, Pennsylvania, underwent a compliance audit conducted by the Auditor General for the period January 1, 2022, to December 31, 2023. This audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding the handling of state aid and association funds. The audit concluded that the association complied with all significant requirements. Key financial details include total state aid received for 2022 and 2023 from Hazle Township amounting to $11,545 and $11,749, respectively, total cash amounting to $24,483 as of December 31, 2023, and expenditures of $13,019. The audit did not follow Government Auditing Standards but provided a reasonable basis for conclusions. The findings were discussed with the relief association’s management, and gratitude was expressed for their cooperation. This report, now a public record, was also distributed to involved municipal and state