Auditor General DePasquale Releases Audits for 42 Volunteer Firefighter Relief Associations in 25 Counties

June 12 2014

Auditor General DePasquale Releases Audits for 42 Volunteer Firefighter Relief Associations in 25 Counties

HARRISBURG (June 12, 2014)– Auditor General Eugene DePasquale today announced the release of 42 audit reports for volunteer firefighter relief associations Allegheny, Beaver, Bradford, Cambria, Centre, Chester, Clarion, Crawford, Dauphin, Delaware, Erie, Fayette, Franklin, Jefferson, Lancaster, Lebanon, McKean, Monroe, Montgomery, Northumberland, Pike, Snyder, Sullivan, Susquehanna and Union counties.

The Department of the Auditor General examines volunteer firefighter relief associations, which receive state aid from a 2 percent state tax on fire insurance premiums purchased by Pennsylvania residents from out-of-state casualty insurance companies.

In 2013, $72 million in state funds was required to be distributed through funding municipalities to nearly 1,950 VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters. 

The full audit reports for VFRAs with findings are available online using the links provided below, others are available online at: www.PaAuditor.gov/audit-reports.

Allegheny County
Ingram VFRA – No findings

Marshall Township VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: insufficient bond coverage and noncompliance with prior audit recommendation for unauthorized expenditure.

North Hampton VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: failure to maintain bond coverage.

Oak Ridge VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: undocumented expenditures and inappropriate liquidation of investment.

Shaler Township VFRA – No findings

Beaver County
Beaver VFRA – No findings

Bradford County 
Canton VFRA – No findings

North Towanda VFRA
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

Cambria County
Upper Yoder VFRA – No findings

Centre County
State College VFRA – No findings

Chester County 
East Brandywine VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

North Coventry Township VFRA
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: noncompliance with prior audit recommendation for inadequate relief association bylaws.

Clarion County 
Limestone Township VFRA – No findings

Crawford County
Hayfield VFRA – No findings

Dauphin County
Berrysburg VFRA – No findings

Rush Township – No findings

Delaware County
Collingdale VFRA – No findings

Erie County 
Elgin Beaverdam VFRA – No findings

West Lake VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: undocumented expenses.

Fayette County 
Smock VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: inadequate relief association bylaws.

Tower Hill No. 2 VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: failure to maintain bond coverage.

Franklin County 
West End VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

Jefferson County
Summerville Area VFRA – No findings

Lancaster County
Reinholds VFRA – No findings

Lebanon County 
Palmyra VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for three findings: insufficient bond coverage, improper documentation of loan to the relief association and failure to maintain a complete and accurate equipment roster.

McKean County
Mount Jewett VFRA –No findings

Monroe County 
Blue Ridge VFRA – No findings

Pocono Township VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: failure to maintain minutes of meetings.

Montgomery County 
Limerick Township VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: failure to maintain a complete and accurate membership roster and failure to maintain a complete and accurate equipment roster.

Tylersport VFRA – No findings

Willow Grove VFRA – No findings

Northumberland County
Stonington VFRA – No findings

Pike County 
Blooming Grove VFRA – No findings
Lackawaxen VFRA – No findings

Snyder County 
Beavertown VFRA – No findings

Dauntless VFRA – No findings

Sullivan County 
Forksville VFRA – No findings

LaPorte VFRA – No findings

Susquehanna County 
Harford VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: noncompliance with prior audit recommendation for inadequate minutes of meetings.

Silver Lake VFRA – No findings

Thompson VFRA – No findings

Union County 
Union County VFRA 
Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for four findings: untimely receipt and deposit of state aid, undocumented expenditures, failure to maintain officer’s bond coverage and noncompliance with prior audit recommendation for failure to maintain minutes of meetings.

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