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PA Department of the Auditor General

Published October 19, 2026

About This Audit

The compliance audit of the Haycock Firefighters’ Relief Association (HFRA) for January 1, 2023, to December 31, 2025, found that the association addressed one of two prior audit findings but did not rectify an issue with an investment account registered under an unknown federal tax identification number. While the HFRA complied with most state laws and procedures regarding state aid and funds expenditure, the unresolved registration issue indicates noncompliance with audit recommendations to safeguard assets. Attempts to amend this error with the financial institution had not been confirmed. The HFRA must ensure all investments are correctly registered to protect against misuse. This audit confirms most compliance aspects but highlights the need for corrective action on securing investment account ownership. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General