Keystone Today

The Department of the Auditor General recently announced that it has released audit reports for 43 volunteer firefighter relief associations (VFRA) across 30 Pennsylvania counties.

The state grants aid for VFRAs and audits how the funds are used, a June 8 press release from Auditor General Timothy DeFoor's office said. Funds are created through a 2% tax on fire insurance policies that are sold in-state but created by companies outside of Pennsylvania. Last year there was $54 million that went to 2,517 municipalities for VFRAs to be used for equipment purchases, training, insurance and death-benefit payments for volunteer firefighters. 

“Our audits make sure relief associations are properly using state funds to help first responders protect communities and save lives,” DeFoor said in the release. He also applauded 28 VRFAs for having no audit findings.

If the VRFAs do not comply with state laws, contracts, bylaws or administrative procedures, they may not receive future state aid. The release added that a relief association is not the same legal entity as the fire department it supports.

Pennsylvania state law requires the Department of the Auditor General to audit liquid fuels tax usage by municipalities, municipal pension plans and volunteer fire relief associations. These entities receive state aid from the department as well as from county offices and other areas of state government.

In Berks County, the Exeter Township Volunteer Firefighters’ Relief Association was found to be in noncompliance with a prior audit recommendation that involved failing to maintain a complete and accurate equipment roster. The Relief Association of the Kempton Fire Company of Albany Township had two findings: untimely receipt and deposit of state aid, and insufficient surety bond coverage.

In Butler County, the Herman Volunteer Fire Company Relief Association was found to have a failure to deposit $4,969 in state aid that was received through the Clearfield Township within 60 days.

In Columbia County, the Summerhill Fireman’s Relief Association was found to have failed to adhere to association bylaws due to having the vice president position vacant.

In Dauphin County, the Fisherville Fireman’s Relief Association was found in noncompliance with prior audit recommendations about payment of state sales tax by a tax-exempt organization.

In Delaware County, the Garden City Fire Co. Relief Association was found in noncompliance with prior audit recommendations involving undocumented expenditures. The Tinicum Firemen’s Relief Association was found to have inadequate association bylaws and a failure to maintain a state sales tax exemption number that expired in 2004.

In Erie County, the Belle Valley Firemen’s Relief Association was found to have unauthorized expenditures amounting to $11,418.

In Fulton County, the Needmore Volunteer Fireman’s Relief Association had two findings. One was noncompliance with audit recommendations that involved failing to maintain a complete and accurate equipment roster, and the other was failure to secure an ownership interest in jointly purchased equipment.

In Lebanon County, the Volunteer Firefighters’ Relief Association of the City of Lebanon had a failure to comply with terms of a loan agreement, which was paid in full.

In Northampton County, the Lehigh Township Volunteer Fireman’s Relief Association was found in noncompliance with audit recommendations that involved paying the state sales tax by a tax-exempt organization.

In Northumberland County, the Herndon Volunteer Firefighters’ Relief Association had five findings: noncompliance with audit recommendations involving unauthorized expenditures of $3,744; undocumented expenditures amounting to $7,611; untimely receipt and deposit of state aid; inadequate minutes of meetings; and failing to maintain a complete and accurate equipment roster.

In Schuylkill County, the Fireman’s Relief Association of East Norwegian Township had six findings. These included: noncompliance with prior audit recommendations involving failure to maintain a complete and accurate equipment roster; noncompliance with prior audit recommendations involving inadequate minutes of meetings; failure to comply with terms of loan agreements; failure to maintain a complete and accurate equipment roster; failure to maintain surety bond coverage; and failure to define discretionary benefits and inadequate association bylaws.

In Westmoreland County, the Forbes Road VFC, Salem Township Fire Co. Number Two Relief Association had a failure to maintain a state sales tax exemption number that expired in 2013.

For more information about the audits, visit PAAuditor.gov/audit-reports.