HARRISBURG – Auditor General Timothy DeFoor today announced audit reports have been released for 16 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Berks, Carbon, Clearfield, Erie, Fayette, Greene, Lancaster, Lehigh, Luzerne, Lycoming, Monroe, Northampton, Snyder and Washington counties.
“Our audits help relief associations improve how they manage state aid, from keeping close track of equipment inventories to making certain all spending is properly authorized,” DeFoor said. “They must be able to account for every last dollar of aid they receive.”
DeFoor applauded eight VFRAs for having no audit findings.
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2021, $54 million went to 2,517 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
VFRAs may have future state aid withheld if they do not comply with applicable state laws, contracts, bylaws and administrative procedures. Relief associations are separate legal entities from the fire departments they support.
The department is required by law to audit volunteer fire relief associations and municipal pension plans that receive state aid through the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities.
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Allegheny County
Duquesne Annex Volunteer Fire Company Relief Association of West Mifflin – No findings.
Berks County
Lower Alsace Firemen’s Relief Association – Finding: Noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.
Amity Fire Company Relief Association – No findings.
Carbon County
Mahoning Valley VFC No. 1 Firemen’s Relief Association – No findings.
Clearfield County
Irvona Volunteer Fire Company Relief Association – Findings: Noncompliance with prior audit recommendation involving an undocumented expenditure. Failure to maintain a state sales tax exemption number.
Erie County
Cranesville Volunteer Firemen’s Relief Association – No findings.
Fayette County
Dawson Volunteer Firemen’s Relief Association – Finding: Noncompliance with prior audit recommendation for inadequate association bylaws.
Greene County
New Freeport Volunteer Firemen’s Relief Association – No findings.
Lancaster County
Volunteer Fireman’s Relief Association of East Cocalico Township – Findings: Noncompliance with prior audit recommendation involving unauthorized expenditures. Failure to maintain a complete and accurate equipment roster.
Lehigh County
Wescosville Volunteer Firemen’s Relief Association – Finding: Payment of state sales tax by tax-exempt organization. Observation: Association’s cash balance exceeds FDIC coverage limits.
Luzerne County
Warrior Run Borough Volunteer Fire Co. Inc. Relief Association – No findings.
Lycoming County
Nisbet Volunteer Fire Company’s Relief Association – Finding: Failure to maintain a complete and accurate equipment roster.
Monroe County
Stroud Township Volunteer Fire Department Relief Association – No findings.
Northampton County
Roseto Borough Firemen’s Relief Association – Finding: Unauthorized expenditures of $400, including a $250 death benefit paid to a non-member.
Snyder County
Penns Creek Volunteer Firemen’s Relief Association – No findings.
Washington County
Amwell Township Volunteer Firefighters’ Relief Association – Finding: Failure to deposit proceeds from the sale of a jointly purchased vehicle.
Review other recent audits, sign up to be notified when new audits are released and learn more about the Department of the Auditor General online at www.PaAuditor.gov.
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