Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 24 Counties

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HARRISBURG, PA - Auditor General Timothy DeFoor today announced the release of audit reports for 36 volunteer firefighters' relief associations (VFRAs) in Allegheny, Bucks, Butler, Cambria, Columbia, Crawford, Dauphin, Erie, Fulton, Greene, Huntingdon, Indiana, Lackawanna, Lawrence, McKean, Mercer Montgomery, Northampton, Potter, Schuylkill, Sullivan, Warren, Westmoreland and Wyoming counties.

"Relief associations provide vital support to Pennsylvania's dedicated first responders," DeFoor said. "Our audits make sure state aid is used to equip and protect volunteer firefighters and the communities they serve."

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 2023, $67.44 million went to 2,519 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.

Review the latest audit report for the listed VFRAs and learn more about the Department of the Auditor General online at www.PaAuditor.gov.  Our updated VFRA guidelines are posted on our website at the Pennsylvania Department of the Auditor General -VRFA Resources (paauditor.gov).

Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.

Allegheny County

Library Volunteer Firemen's Relief Association - 2 findings: Inappropriate commingling of funds; and relief association checking accounting inappropriately registered under affiliated fire service organization's federal tax identification number.

Oakmont Volunteer Firemen's Relief Association - No findings.

The Relief Association of Pioneer Hose Company, No. 1 of Brackenridge Borough, PA - No findings.

Bucks County

American Hose, Hook & Ladder Company No. 2 Firemen's Relief Association - 1 finding: Noncompliance with prior audit recommendation - failure to maintain minutes of meetings and inadequate relief association bylaws.

Butler County

Oakland Township-Oneida Valley Volunteer Firemen's Relief Association - No findings.

Cambria County

Lower Yoder Township Volunteer Fire Company Relief Association - 1 finding: Inadequate minutes of meetings and relief association bylaws.

Westwood Volunteer Fire Company Relief Association - 2 findings: Improper merger; and failure to maintain surety (fidelity) bond coverage.

Columbia County

Millville Community Volunteer Firemen's Relief Association of Millville - No findings.

Crawford County

Fellows' Club Fireman's Relief Association - 2 findings: Noncompliance with prior audit recommendation - failure to obtain a Pennsylvania sales tax exemption number; and failure to maintain a complete and accurate membership roster.

Saegertown Volunteer Firefighters Relief Association - No findings.

Dauphin County

Elizabethville Firemen's Relief Association - 1 finding: Inadequate surety (fidelity) bond coverage

Penbrook Fireman's Relief Association - 3 findings: Noncompliance with prior audit recommendation -failure to maintain minutes of meetings and inadequate relief association bylaws, noncompliance with prior audit recommendation - insufficient surety (fidelity) bond coverage; and failure to maintain a complete and accurate equipment roster.

Erie County

Lawrence Park Volunteer Firefighter's Relief Association of the State of Pennsylvania - No findings.

The Fairview Borough and Township Fireman's Relief Association - 2 findings: Undocumented expenditures; and authorized expenditures.

Fulton County

Hustontown Area Volunteer Fire Company Relief Association - 3 findings: Noncompliance with prior audit recommendation - undocumented expenditures, noncompliance with prior audit recommendation - untimely deposit of state aid; and failure to deposit proceeds from the sale of a jointly purchased vehicle and undocumented/unsecured loans.

Greene County

Carmichaels Borough and Cumberland Township Volunteer Firemen's Relief Association of Carmichaels, Greene County - No findings.

Huntingdon County

Mapleton Firemen's Relief Association - 6 findings:

• Unauthorized expenditures
• Undocumented expenditures and documentation supporting expenditures not readily available and provided untimely
• Failure to define discretionary benefits
• Inadequate minutes of meetings and relief association bylaws
• Failure to maintain a complete and accurate membership roster
• Inadequate signatory authority for the disbursement of funds.

Indiana County

Black Lick Volunteer Firemen's Relief Association of Burrell Township - No findings.

Lackawanna County

The Olyphant Volunteer Firefighters Relief Association - No findings.

Lawrence County

Slippery Rock Township Firemen's Relief Association, Inc. - No findings.

McKean County

Eldred Township Volunteer Fire Department Relief Fund Inc. - 1 finding: Relief association money market account inappropriately registered under affiliated fire services organization's federal tax identification number.

Mercer County

Shenango Township Volunteer Firefighters Relief Association of Mercer County - 6 findings:

• Undocumented expenditures
• Unauthorized expenditures
• Failure to maintain a complete and accurate equipment roster
• Inadequate minutes of meetings and relief association bylaws
• Failure to segregate relief association officer's duties
• Inadequate financial record-keeping system.

Montgomery County

Horsham Fire Company No. 1 Relief Association - 2 findings: Noncompliance with prior audit recommendation - unauthorized expenditures, noncompliance with prior audit recommendation - failure to maintain a complete and accurate equipment roster; and observation: FDIC coverage limits exceeded.

The Lower Providence Township Volunteer Fireman's Relief Association - Observation: FDIC coverage limits exceeded.

Northampton County

Sandt's Eddy Fire Co. #1 Relief Association - 1 finding: Failure to conduct annual physical equipment inventories.

Potter County

Coudersport Firemen's Relief Association - 2 findings: Insufficient surety (fidelity) bond coverage; and inadequate minutes of meetings.

Schuylkill County

Ravine Fire Company No. 1 Fireman's Relief Association - 1 finding: Untimely receipt and deposit of state aid.

The Borough of Auburn Firemen's Relief Association - 1 finding: Inadequate minutes of meetings and relief association bylaws.

Sullivan County

Dushore Firemen's Relief Association of The State of Pennsylvania - 3 findings: Noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds, noncompliance with prior audit recommendation - failure to obtain a Pennsylvania sales tax exemption number, untimely receipts and deposits of state aid; and inadequate minutes of meetings.

Warren County

Cherry Grove Volunteer Firefighters' Relief Association - No findings.

Wrightsville Volunteer Fire Department Relief Association - 7 findings:

• Noncompliance with prior audit recommendation - failure to maintain a complete and accurate equipment roster
• Undocumented expenditures
• Inadequate signatory authority for the disbursement of funds
• Relief association checking account inappropriately registered under affiliated fire service organization's federal tax identification number
• Inadequate minutes of meetings and relief association bylaws
• Inadequate financial record-keeping system
• Failure to maintain a Pennsylvania sales tax exemption number.

Westmoreland County

Lowber Volunteer Fire Company of Sewickley Township Relief Fund Association - 3 findings: Noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds, noncompliance with prior audit recommendation - failure to obtain a Pennsylvania sales tax exemption number; and inadequate relief association bylaws.

Manor Volunteer Fire Department Relief Association - No findings.

Oklahoma Volunteer Firemen's Relief Association of Oklahoma Borough - 2 findings: Noncompliance with prior audit recommendation - failure to secure ownership interest in proceeds from the sale of a jointly purchased vehicle; and failure to maintain surety (fidelity) bond coverage.

South Greensburg Volunteer Firemen's Relief Association -4 findings:

• Untimely deposit of state aid
• Unauthorized expenditure
• Failure to maintain minutes of meetings and inadequate relief association bylaws
• Failure to obtain a Pennsylvania sales tax exemption number.

Wyoming County

Northmoreland Township Volunteer Fire Company Relief Association - 2 findings: Inadequate signatory authority for the disbursement of funds; and inadequate relief association bylaws.

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