West Hazleton Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the West Hazleton Firemen’s Relief Association, covering the period from January 1, 2022, to December 31, 2023, assessed whether the association complied with state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. The audit was mandated by relevant Pennsylvania state legislation and was not conducted according to Government Auditing Standards. Responsibilities were outlined for association officers in maintaining effective controls and ensuring compliance. Despite an inability to independently verify the cash balance reported at $32,657, the audit concluded overall compliance with significant regulations, except for the noted verification limitation. The audit revealed total expenditures of $50,557, with funds received from West Hazleton Borough amounting to $24,523 in 2022 and $24,676 in 2023. The report, discussed with association management, is publicly accessible and distributed to relevant stakeholders. The audit thanked association officials for their cooperation.