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The Pennsylvania Race Horse Development Fund (PRHDF) is a special fund created in 2004 through the enactment of the Pennsylvania Race Horse Development and Gaming Act. One of the purposes of the PRHDF is to stimulate the viability and quality of horse racing in Pennsylvania by providing money for track purses and health and pension benefits for horsemen.

In addition to promoting the racing industry, the four Pennsylvania horsemen's organizations ensure that the funds are allocated to the horsemen and horsemen's organizations in accordance with the Fiscal Code and are used for the benefit of all horsemen of the commonwealth. The annual audits of the horsemen’s associations provide the financial position of each association and its affiliates, ensure the amounts received by the associations reconcile to the financial statements, and provide recommendations for the use of the PRHDF funds.