Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 28 Counties
Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 28 Counties
HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 36 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Armstrong, Beaver, Berks, Blair, Bucks, Butler, Cambria, Chester, Clearfield, Clinton, Columbia, Elk, Forest, Fulton, Jefferson, Lackawanna, Luzerne, McKean, Mercer, Montgomery, Northampton, Pike, Schuylkill, Sullivan, Washington and Westmoreland counties.
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” DeFoor said. “Our audits make sure state aid is used to equip and protect volunteer firefighters and the communities they serve.”
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2023, $67.44 million went to 2,519 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
VFRAs may have future state aid withheld if they do not comply with applicable state laws, contracts, bylaws and administrative procedures. Relief associations are separate legal entities from the fire departments they support.
The department is required by law to audit volunteer fire relief associations and municipal pension plans that receive state aid through the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities.
Review the latest audit report for the listed VFRAs and learn more about the Department of the Auditor General online at www.PaAuditor.gov. Our updated VFRA guidelines are posted on our website at the Pennsylvania Department of the Auditor General -VRFA Resources (paauditor.gov).
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Adams County
Arendtsville Volunteer Firefighters’ Relief Association – No findings.
Allegheny County
North Versailles Township Volunteer Firemen’s Relief Association – No findings.
Armstrong County
Washington Township Volunteer Firemen’s Relief Association – 1 finding: Failure to maintain minutes of meetings and inadequate relief association bylaws.
Beaver County
Rochester Township Volunteer Firemen’s Relief Association – No findings.
Berks County
Gibraltar Volunteer Fireman’s Relief Association – 3 findings: Failure to maintain minutes of meetings and inadequate relief association bylaws; failure to maintain a Pennsylvania sales tax exemption number; and failure to maintain a complete and accurate equipment roster.
Blair County
Logan Township Volunteer Fireman’s Relief Association – No findings.
Bucks County
Falls Township Fire Company No. 1 Fireman’s Relief Association – 1 finding: Unauthorized expenditure.
Butler County
Callery Volunteer Firefighters’ Relief Association – 1 finding: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond.
Cambria County
Hastings Volunteer Firemen’s Relief Association – No findings.
Chester County
Ludwig’s Corner Fireman’s Relief Association – 1 finding: undocumented expenditure.
The West Chester Volunteer Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; Noncompliance with prior audit recommendation –insufficient surety (fidelity) bond coverage; Observation– FDIC coverage limits exceeded; and Observation– NCUA coverage limits exceeded.
Clearfield County
Goshen Township Volunteer Firemen’s Relief Association – No findings.
Clinton County
Nittany Valley Volunteer Fire Company, Incorporated Relief Association – 2 findings: Inadequate relief association bylaws; and inadequate signatory authority for the disbursement of funds.
Columbia County
Beaver Township Fireman’s Relief Association of Bloomsburg, Rural Route #3, Pennsylvania – 2 findings: Noncompliance with prior audit recommendation- inadequate relief association bylaws; and inadequate minutes of meetings.
Elk County
The Wilcox Volunteer Firemen’s Relief Association – 5 findings:
- Documentation supporting expenditures not readily available and provided untimely;
- Failure to secure ownership interest in jointly purchased equipment;
- Inadequate minutes of meetings and relief association bylaws;
- Failure to maintain a complete and accurate equipment roster;
- Failure to maintain a complete and accurate membership roster.
Forest County
Marienville Volunteer Firefighters’ Relief Association – 3 findings: Noncompliance with prior audit recommendation – inadequate minutes of meetings; Noncompliance with prior audit recommendation– failure to obtain a Pennsylvania sales tax exemption number; untimely deposit of state aid.
Fulton County
The Needmore Volunteer Firemen’s Relief Association of Needmore – 1 finding: Insufficient documentation of fire company loan to the relief association.
Jefferson County
Punxsutawney Firemen’s Relief Association of Punxsutawney, Pennsylvania – No findings.
Lackawanna County
Jessup Borough Volunteer Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Whites Crossing Volunteer Fire and Rescue Company Volunteer Firemen’s Relief Association – No findings.
Luzerne County
Plains Volunteer Ambulance Relief Association – 10 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Noncompliance with prior audit recommendation – failure to deposit proceeds from the sale of a jointly purchased vehicle;
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Noncompliance with prior audit recommendation – failure to secure ownership interest in purchased equipment;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage;
- Noncompliance with prior audit recommendation – failure to maintain minutes of meetings;
- Noncompliance with prior audit recommendation – inadequate financial record-keeping system;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate membership roster;
- Failure to adhere to relief association bylaws.
McKean County
Bradford Township Volunteer Firemen’s Relief Association – 2 findings: Inadequate relief association bylaws and inadequate signatory for the disbursement of funds; and relief association checking and brokerage accounts inappropriately registered under affiliated fire service organization’s federal tax identification number.
Corydon Township Volunteer Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds; and untimely deposit of state aid.
The Kane Volunteer Firefighters’ Relief Association, of the State of PA – 1 finding: Unauthorized expenditures.
Mercer County
Clark Volunteer Firemen’s Relief Association – 4 findings:
- Untimely receipt and deposit of state aid;
- Erroneous deposit and commingling of funds;
- Inadequate signatory authority for the disbursement of funds;
- Inadequate of meetings and relief association bylaws.
Montgomery County
Bryn Athyn Borough Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditure; and failure to maintain a complete and accurate membership roster.
Northampton County
East Bangor Volunteer Firefighters’ Relief Association – No findings.
Bangor Borough Firefighters Relief Association of Bangor – 1 finding: Failure to maintain a complete and accurate membership roster.
Pike County
The Lackawaxen Township Volunteer Firemen’s Relief Association – No findings.
Schuylkill County
Fireman’s Relief Association of Landingville, PA – No findings.
Firemen’s Relief Association of the Borough of Saint Clair, PA – 5 findings:
- Noncompliance with prior audit recommendation – inadequate relief association bylaws;
- Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster
- Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number;
- Untimely receipts and deposits of state aid.
Good Intent Volunteer Firemen’s Relief Association – No findings.
Washington Fire Company Volunteer Firefighter Relief Association – No findings.
Sullivan County
Eldredsville Volunteer Firefighter’s Relief Association – No findings.
Washington County
Roscoe Volunteer Firemen’s Relief Association – 2 findings: Untimely deposit of state aid; and failure to obtain a Pennsylvania sales tax exemption number.
Westmoreland County
Mount Pleasant Township Volunteer Fire Department No 2 Relief Association of Trauger, Westmoreland County – 1 finding: Failure to obtain a Pennsylvania sales tax exemption number.
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