Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 15 Counties
Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 15 Counties
HARRISBURG (Feb. 4, 2020) – Auditor General Eugene DePasquale today announced the release of audit reports for volunteer firefighters’ relief associations (VFRAs) in Adams, Bucks, Cumberland, Delaware, Erie, Greene, Indiana, Lancaster, Mifflin, Montgomery, Northampton, Northumberland, Perry, Washington and York counties.
“Volunteer firefighter relief associations support fire and rescue crews as they perform their dedicated, often heroic, duties,” DePasquale said. “We are forever grateful.”
State aid for VFRAs comes from a 2 percent tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2019, 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
Barlow VFRA – No findings.
Hampton VFRA – No findings.
Bucks County
Penndel-Middletown Emergency Squad 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: failure to maintain a complete and accurate equipment roster.
Cumberland County
Penn Township VFRA – No findings.
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 one finding: insufficient bond coverage.
The VFRA had $116,288 in cash assets but only $100,000 in bond coverage.
Erie County
Cranesville VFRA – No findings.
Mill Village VFRA – No findings.
Greene County
Clarksville and Community VFRA – No findings.
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 three findings: undocumented expenditure, untimely deposit of state aid, and inadequate financial record-keeping system.
The VFRA was unable to document $2,726 paid to the Cherryhill Township Volunteer Fire Company.
Lancaster County
Denver Fire Co. No. 1 VFRA – No findings.
Ronks VFRA – No findings.
Mifflin County
Decatur Township VFRA – No findings.
Montgomery County
Collegeville 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 one finding: failure to maintain a complete and accurate equipment roster.
Northampton County
Hecktown Fire Co. No. 1 VFRA – No findings.
Northumberland 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 inadequate internal controls.
Online bank transactions and monthly bank reconciliations were performed solely by the treasurer.
Perry 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: failure to secure ownership interest in a jointly purchased vehicle, failure to deposit proceeds from the sale of a jointly purchased vehicle, and noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
As a result of the audit, the affiliated fire company paid the VFRA its remaining $7,150 pro-rated share from the proceeds of the sale of a jointly purchased vehicle. The jointly purchased vehicle was sold for $55,000 on Aug. 17, 2017. The association received $4,400 from the sale on Sept. 28, 2017.
Washington 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: unauthorized expenditure.
The VFRA spent $501 to insure a fire company-owned vehicle, which is not an authorized expenditure.
York County
York New Salem VFRA – No findings.
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