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PA Department of the Auditor General

Published February 4, 2025

About This Audit

The compliance audit of The Hawley Firemen’s Relief Association for January 1, 2021, to December 31, 2023, was conducted to verify adherence to applicable state laws, contracts, bylaws, and procedures regarding state aid receipts and fund expenditures. Authorized by state law, the audit confirmed that the association substantially complied with requirements. The association officers are tasked with maintaining effective internal controls and proper administration of funds according to the VFRA Act. Funding is received through the Foreign Fire Insurance Tax Distribution and allocated by population and real estate value in each municipality. In 2023, the association’s total cash was $80,242, with expenditures from 2021 to 2023 totaling $22,511. The audit findings are in accordance with the VFRA Act’s guidelines and were discussed with the relief association’s management. The report was shared with relevant governing bodies, including Pennsylvania Governor Joshua Shapiro.

Pennsylvania Department
of the Auditor General