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PA Department of the Auditor General

Published March 17, 2025

About This Audit

A compliance audit was conducted on the Hazle Township Volunteer Fire and Rescue Company, Inc. Firemen’s Relief Association in Luzerne County, Pennsylvania for the period between January 1, 2022, and December 31, 2023. The audit, authorized under the Commonwealth of Pennsylvania’s constitution and state fiscal legislation, assessed adherence to state laws, contracts, bylaws, and administrative processes related to state aid and fund expenditure. It confirmed that the association complied significantly with the applicable guidelines. The relief association, which serves as a financial safety net for volunteer firefighters, received allocations of $77,260 in 2022 and $78,629 in 2023. The association had total cash and investments of $131,940 and total expenditures of $108,379 by the end of 2023. The audit was not conducted per Government Auditing Standards but provided a reasonable basis for its conclusions. The audit report was discussed with the association’s management, who cooperated during the audit

Pennsylvania Department
of the Auditor General