Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 10 Counties
Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 10 Counties
HARRISBURG (Nov. 26, 2019) – Auditor General Eugene DePasquale today announced the release of audit reports for volunteer firefighters’ relief associations (VFRAs) in Adams, Berks, Bucks, Centre, Luzerne, Lycoming, Northampton, Schuylkill, Washington and Westmoreland counties.
“Volunteer firefighter relief associations support fire and rescue crews in performing their dedicated, often heroic, duties. We are forever grateful,” DePasquale said.
State aid for VFRAs comes from a 2 percent tax on fire insurance policies sold in Pennsylvania by out-of-state companies. This year, 2,518 municipalities received nearly $60 million for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
The Department of the Auditor General distributes the state aid and audits VFRAs. 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.
Adams County
Irishtown VFRA – No findings.
Berks County
Bernville VFRA – No findings.
Friendship Fire Co. No. 1 of Geigertown VFRA
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for three findings: failure to maintain bond coverage; noncompliance with prior audit recommendations for failure to maintain a complete and accurate equipment roster; and failure to maintain a state sales tax exemption number.
The VFRA allowed its state sales tax exemption number to expire in 2003. The VFRA also allowed its bond coverage to expire in October 2018. The VFRA has $18,420 in cash assets.
Hereford VFRA – No findings.
Lyons VFRA – No findings.
Bucks County
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for two findings: untimely deposit of state aid and noncompliance with prior audit recommendation for relief association investment account inappropriately registered under another entity’s federal tax identification number.
The VFRA had an investment account, valued at $2,472, inappropriately registered under an unidentified federal tax identification number that was not its own.
Union Fire Company of Bensalem VFRA
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for one finding: noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
Centre County
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for two findings: noncompliance with prior audit findings for unauthorized expenditure and insufficient bond coverage.
As a result of the audit, the VFRA increased its bond coverage to $30,000. The affiliated fire company also reimbursed the VFRA $1,640 for unauthorized expenses, including maintenance on an affiliated fire company vehicle and a payment for a regional grant writer.
Luzerne County
Mt. Zion Bicentennial VFRA – No findings.
Shavertown VFRA – No findings.
Swoyersville Fire Department No. 2 VFRA
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for two findings: noncompliance with prior audit recommendations for failure to maintain minutes of meetings and failure to maintain a complete and accurate equipment roster.
Lycoming County
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for two findings: unauthorized expenditures and inadequate signatory authority for the disbursement of funds.
The VFRA transferred $5,000 to the affiliated fire company account and made a $7,325 payment for insurance for the affiliated fire company. Three of nine checks reviewed contained the signature of one VFRA officer, instead of the required two signatures.
Northampton County
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for four findings: noncompliance of prior audit recommendations for undocumented expenditures; unauthorized expenditures; failure to maintain a complete and accurate equipment roster; and inappropriate ownership of a rescue vehicle.
The VFRA did not provide sufficient documentation for $3,279 in training and equipment expenses. The VFRA also had $1,317 in unauthorized expenses, including $983 in lodging.
Schuylkill County
Tremont VFRA – No findings.
Washington County
Cecil Township Fire Department No. 1 VFRA – No findings.
Westmoreland County
Complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for one finding: untimely deposit of state aid.
The VFRA did not deposit $1,735 in state aid received from Madison Borough within the required 60 days.
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