Exeter Borough Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the Exeter Borough Fireman’s Relief Association in Luzerne County, Pennsylvania, covering January 1, 2023, to December 31, 2025. The audit followed state laws and codes, assessing whether corrective actions were taken from prior findings and checking compliance with relevant regulations concerning state aid and fund expenditures. The audit confirmed corrective measures were addressed from the previous report. However, the association did not update bylaws per the VFRA Act, and failed to maintain surety bond coverage, which expired on October 9, 2025. Recommendations were provided, and the association management agreed to these findings. This is an automated summary. Please rely on the contents included in the released audit report.