Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 22 Counties
Auditor General DePasquale Releases Audits for Volunteer Firefighters’ Relief Associations in 22 Counties
HARRISBURG (Dec. 19, 2018) – Auditor General Eugene DePasquale today announced the release of audit reports for volunteer firefighters’ relief associations in Allegheny, Beaver, Bedford, Blair, Cambria, Carbon, Delaware, Fayette, Franklin, Greene, Lancaster, Lehigh, Lycoming, Mercer, Monroe, Montgomery, Northumberland, Schuylkill, Somerset, Sullivan, Venango and Westmoreland counties.
“Volunteer Firefighter Relief Associations are essential in helping our communities receive life-saving equipment, critical training and insurance for thousands of volunteer firefighters and emergency service providers,” DePasquale said.
The Department of the Auditor General examines volunteer firefighters’ 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 2018, 2,518 municipalities received $55.1 million in state aid for distribution to local volunteer firefighters’ relief associations 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
Oakmont VFRA – No findings
Rainbow VFRA – No findings
Beaver County
Hopewell Township VFRA – No findings
Bedford County
Hyndman VFRA – No findings
Blair County
Tyrone VFRA – No findings
Cambria County
Jackson Township Fire Co. No. 1 VFRA – No findings
West Hills Regional VFRA – No findings
Carbon County
Mauch Chunk 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: noncompliance with prior audit recommendation for failure to define discretionary benefits.
Fayette County
Newell VFRA – No findings
Smithfield VFRA – No findings
Smock 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 three findings: failure to maintain a complete and accurate membership roster and noncompliance with prior audit recommendations for undocumented expenditures and failure to maintain bond coverage.
As a result of the audit, the VFRA renewed their bond coverage.
Franklin County
Mercersburg VFRA – No findings
Greene 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 maintain bond coverage, inappropriate pre-signing of blank checks and noncompliance with prior audit recommendation for undocumented expenses.
As a result of the audit, the affiliated fire company reimbursed the VFRA $762 for undocumented expenditures. The VFRA’s bond coverage expired in October 2016. The VFRA had $18,963 in cash assets.
Lancaster County
Conestoga VFRA – No findings
Friendship Fire and Hose Co. No. 1 VFRA – No findings
Reinholds VFRA – No findings
Lehigh County
Upper Saucon VFRA – No findings
Lycoming County
Brown Township 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 two findings: unauthorized expenditures and noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
The VFRA spend $2,000 on grant writer fees, which is not an allowable expense.
Mercer 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 $2,869 in state aid it received from Wheatland Borough in a timely manner.
Monroe County
Jackson Township 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 one finding: failure to maintain a complete and accurate equipment roster.
Montgomery County
Limerick Township VFRA – No findings
Weldon VFRA – No findings
Northumberland County
East Cameron Township VFRA – No findings
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 three findings: undocumented expenditures, inadequate minutes of meetings and inadequate signatory authority for the disbursement of funds.
The VFRA could not provide documentation to support $2,070 in expenses, including: $1,830 to a relief association member and $240 to an unaffiliated fire company. The audit found three out of 33 checks were signed by only one officer when two signatures are required.
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 minutes of meetings and noncompliance with prior audit recommendations for untimely deposit of state aid and failure to maintain a complete and accurate equipment roster.
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 five findings: inadequate financial record-keeping system, failure to maintain meeting minutes and noncompliance with prior audit recommendations for inadequate relief association bylaws, inadequate investment records and failure to maintain a Pennsylvania Sales Tax Exemption number.
Somerset County
New Baltimore VFRA – No findings
Sullivan 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 failure to maintain a complete and accurate equipment roster.
Venango 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.
Rouseville Borough did not distribute $1,942 in state aid for 2017 in a timely manner. The VFRA did not deposit the 2017 state aid in a timely manner.
Westmoreland County
North Huntingdon Township 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: unauthorized expenditure.
The VFRA spent $2,647 for a drone, which is not a permitted expense. As a result of our audit, the affiliated fire company reimbursed the relief association $2,647.
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