Auditor General DeFoor: Audit Finds Over $39,000 Missing from Accounts of Monaca Fireman’s Relief Association in Beaver County

February 08 2021
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Auditor General DeFoor: Audit Finds Over $39,000 Missing from Accounts of Monaca Fireman’s Relief Association in Beaver County

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HARRISBURG (Feb. 8, 2021) – Auditor General Timothy DeFoor today released an audit that identified more than $39,000 in potential misappropriation from the Monaca Volunteer Fire Company No. 5 Fireman’s Relief Association (VFRA). The audit was shared with local law enforcement and a suspect has already been charged in connection with the matter.

The relief association, which is legally separate from the fire department, manages state aid funds received from the Department of the Auditor General to pay for fire safety related items such as training, equipment, insurance and death benefits for volunteer firefighters.

“I appreciate VFRA officials bringing this matter to my department’s attention and alerting law enforcement when they discovered funds were missing,” DeFoor said. “Cases such as this are rare and should serve as a cautionary tale for relief associations across Pennsylvania.”

The audit found a total of $39,463 in potentially fraudulent cash withdrawals and purchases made between June 2018 and February 2020, with $39,093 occurring in the audit period and an additional $370 that occurred after the audit period. These included 132 ATM debit card cash withdrawals ranging in size from $20 to $500 (four of which occurred after the audit period); seven debit card purchases; and one check written to cash for $2,000.

“My auditors found the association had a cash balance of only $33 at the end of the audit period,” DeFoor said, noting that the VFRA receives approximately $8,500 per year in state aid.

The audit, which covered the period Jan. 1, 2017 to Dec. 31, 2019,  recommends that the Monaca relief association implement better financial controls, strengthen record-keeping, maintain supporting documentation for all expenses, and seeks reimbursement of any misappropriated funds.

The Department of the Auditor General distributes state aid to VFRAs and audits how they use the funds, which are generated by a 2 percent tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2020, $60.25 million went to 2,518 municipalities for distribution to VFRAs.

Review the Monaca VFRA audit report and learn more about the Department of the Auditor General online at


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