Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 12 Counties
Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 12 Counties
HARRISBURG (August 6, 2019) – Auditor General Eugene DePasquale today announced the release of audit reports for volunteer firefighters’ relief associations (VFRAs) in Beaver, Bucks, Delaware, Indiana, Lawrence, Lehigh, Luzerne, Montgomery, Schuylkill, Somerset, Wayne and Westmoreland counties.
“Volunteer firefighters’ relief associations help to provide essential life-saving equipment, critical training and insurance for thousands of volunteer firefighters and emergency service providers,” DePasquale said.
VFRAs 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 2018, 2,518 municipalities received $55.1 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.
Beaver County
Koppel 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 one finding: noncompliance with prior audit recommendation for unauthorized expenditures.
The VFRA spent $400 for animal emergency care training, which is not a permitted expense.
Delaware 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: improper merger; unauthorized expenditures; failure to maintain bond coverage; and noncompliance with prior audit finding for inadequate record-keeping system.
The VFRA did not complete the procedures to properly merge with the Relief Association of the Green Ridge Volunteer Fire Co. No. 1 of Aston Township, including: transferring all equipment, re-titling all vehicles and transferring the federal tax identification number.
Invoices were commingled with the affiliated fire company. In addition, the VFRA paid $494 for attorney expenses which were not related to association business.
Indiana 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: failure to maintain minutes of meetings for 2017 and 2018.
Lawrence County
Neshannock Township VFRA – No findings
Wurtemburg-Perry Township VFRA – No findings
Lehigh County
Wescosville VFRA – No findings
Luzerne County
Plymouth VFRA – No findings
Sweet Valley VFRA – No findings
Montgomery County
Hatfield Volunteer Fire Co. No. 1 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: insufficient bond coverage and failure to maintain a complete and accurate membership roster.
The VFRA had $544,965 in cash assets but only $500,000 in bond coverage.
Schuylkill 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: insufficient bond coverage.
The VFRA had $56,504 in cash assets but only $50,000 in bond coverage. As a result of the audit, the bond coverage was increased to $100,000.
Somerset County
Acosta VFRA – No findings
Wayne 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 receipt and deposit of state aid.
Clinton Township did not distribute 2017 state aid in a timely manner.
Westmoreland County
New Alexandria VFRA – No findings
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