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 (Sept. 10, 2019) – Auditor General Eugene DePasquale today announced the release of audit reports for volunteer firefighters’ relief associations (VFRAs) in Armstrong, Berks, Bucks, Cambria, Columbia, Lehigh, Luzerne, Montour, Northampton, Schuylkill, Tioga and York counties.
“My audits of volunteer firefighter relief associations ensure that critical funds are used properly in helping volunteer firefighters save lives and protect communities,” 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.
Armstrong County
West Kittanning VFRA – No findings
Berks 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 three findings: undocumented expenditures, failure to maintain a complete and accurate membership roster and failure to maintain a complete and accurate equipment roster.
The VFRA did not provide sufficient documentation for $4,089 in expenses for equipment and maintenance vendors.
Bethel VFRA – No findings
Laureldale VFRA – No findings
Marion Fire Company VFRA of Stouchsburg – No findings
Bucks County
Midway VFRA – No findings
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: failure to deposit state aid, insufficient bond coverage, unauthorized expenditure and noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
The VFRA spent $400 on an animal emergency care class and $756 on secondary bond coverage, which are not allowable expenses.
Cambria County
Nicktown VFRA – No findings
Columbia 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 a complete and accurate equipment roster.
Lehigh 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: receipt of state aid in excess of entitlement.
The VFRA received excess state aid due to miscalculating the percentages of volunteer and paid firefighters in 2017 and 2018.
Luzerne County
Dr. Henry M. Laing Fire and Ambulance VFRA – No findings
Warrior Run Borough VFRA – No findings
Montour County
Liberty Township VFRA – No findings
Northampton County
Sandt’s Eddy Fire Co. No. 1 VFRA – No findings
Schuylkill County
Suedberg VFRA – No findings
Tioga 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 failure to segregate relief association officers’ duties.
The VFRA did not deposit $2,931 in state aid, received from Osceola Township, within 60 days of receipt. The secretary and treasurer positions are held by the same person but should be segregated.
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: undocumented expenditures, untimely deposit of state aid, inadequate minutes of meetings and noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
The VFRA was unable to provide documentation for $478 in equipment vendor expenses. The VFRA did not deposit $671 in state aid from Farmington Township within 60 days of receipt, as required.
York County
Jefferson VFRA – No findings
Laurel VFRA – No findings
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