Pennsylvania Audit Finds Issues With 15 of 43 Volunteer Firefighters’ Associations

Pennsylvania Auditor General Timothy DeFoor released audit reports for 43 volunteer firefighters’ relief associations (VFRAs) in 30 Pennsylvania counties. The reports show 28 with no adverse findings and 15 with a compliance or expenditure issue of some kind.

The audits are conducted to make sure relief associations are “properly using state funds to help first responders protect communities and save lives,” DeFoor said.

His office 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., according to the auditor.

VFRAs risk having 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 15 VFRAs where issues were found are:

1. Kirwan Heights Volunteer Firemen’s Relief Association – Finding: Failure to comply with terms of loan agreement, which was subsequently paid in full.
2. Exeter Township Volunteer Firefighters’ Relief Association – Finding: Noncompliance with prior audit recommendation involving failure to maintain a complete and accurate equipment roster.
3. Relief Association of the Kempton Fire Company of Albany Township – Two findings: Untimely receipt and deposit of state aid. Insufficient surety bond coverage.
4. Herman Volunteer Fire Company Relief Association – Finding: Failure to deposit $4,969 in state aid received via Clearfield Township within 60 days.
5. Summerhill Fireman’s Relief Association – Finding: Failure to adhere to association bylaws due to vacancy of vice president’s position.
6. Fisherville Firemen’s Relief Association – Finding: Noncompliance with prior audit recommendation involving payment of state sales tax by a tax-exempt organization.
7. Garden City Fire Co. Relief Association – Finding: Noncompliance with prior audit recommendation involving undocumented expenditures.
8. Tinicum Firemen’s Relief Association – Findings: Inadequate association bylaws. Failure to maintain a state sales tax exemption number, which expired in 2004.
9. Belle Valley Firemen’s Relief Association – Finding: Unauthorized expenditures totaling $11,418.
10. Needmore Volunteer Fireman’s Relief Association – Two findings: Noncompliance with prior audit recommendation involving failure to maintain a complete and accurate equipment roster. Failure to secure an ownership interest in jointly purchased equipment.
11. Volunteer Firefighters’ Relief Association of the City of Lebanon – Finding: Failure to comply with terms of loan agreement, which was subsequently paid in full.
12. Lehigh Township Volunteer Fireman’s Relief Association – Finding: Noncompliance with prior audit recommendation involving payment of state sales tax by a tax-exempt organization.
13. Herndon Volunteer Firefighters’ Relief Association – Five findings: Noncompliance with prior audit recommendation involving unauthorized expenditures of $3,744. Undocumented expenditures totaling $7,611. Untimely receipt and deposit of state aid. Inadequate minutes of meetings. Failure to maintain a complete and accurate equipment roster.
14. Fireman’s Relief Association of East Norwegian Township – Six findings: Noncompliance with prior audit recommendation involving failure to maintain a complete and accurate equipment roster. Noncompliance with prior audit recommendation involving inadequate minutes of meetings. Failure to comply with terms of loan agreement. Failure to maintain a complete and accurate equipment roster. Failure to maintain surety bond coverage. Failure to define discretionary benefits and inadequate association bylaws.
15. Forbes Road VFC, Salem Township Fire Co. Number Two Relief Association – Finding: Failure to maintain a state sales tax exemption number, which expired in 2013.

Topics Pennsylvania