Harding Firemen’s Relief Association of Exeter Township – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the Harding Firemen’s Relief Association of Exeter Township, covering January 1, 2023, to December 31, 2024, identified key findings. The audit aimed to verify whether corrective actions from a prior audit were implemented and if the association adhered to state laws and administrative procedures concerning state aid and fund expenditures. While the association took corrective steps, the audit revealed unauthorized expenditures totaling $12,900. These included maintenance costs on vehicles not entirely owned by the relief association, violating the VFRA Act. The association’s failure to fully comply with laws and guidelines risks potential withholding of future state aid. Despite providing statements indicating cash and investment balances, independent confirmation was not possible. Overall, while the association addressed prior audit issues, significant compliance gaps remain, potentially affecting their state aid distribution. This is an automated summary. Please rely on the contents included in the released audit report.