Auditor General Eugene DePasquale released audits Wednesday for Volunteer Firefighters’ Relief Associations (VFRAs) in Allegheny, Cambria, Clarion, Clearfield, Lancaster, Luzerne, Lycoming, Venango and Westmoreland counties.
“Volunteer firefighters’ relief associations help emergency-services volunteers protect our citizens and communities,” said DePasquale. “I want to make sure the state funding they receive is used efficiently and effectively to help purchase life-saving equipment, training and insurance for thousands of first-responders.”
Volunteer firefighters’ relief associations receive state aid from two percent state tax on fire insurance premiums purchased by Pennsylvania residents from out-of-state casualty insurance companies.
The full audit reports for VFRAs with findings are available using the links provided below.
Allegheny 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 unauthorized expenditure.
Cambria County
West Taylor VFRA – No findings
Clarion County
Callensburg-Licking 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: insufficient bond coverage.
The VFRA’s assets exceeded the bond coverage limits.
St. Petersburg VFRA – No findings
Clearfield County
Penfield VFRA – No finding
Lancaster County
Providence Township Ambulance Association
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 four findings: improper closeout and noncompliance with prior audit recommendations for failure to maintain minutes of meetings, failure to adhere to relief association bylaws and failure to maintain a complete and accurate membership roster.
The Providence Township Ambulance Association did not provide meeting minutes evidencing membership approval of its dissolution and subsequent transfer of assets to the Quarryville VFRA.
Luzerne County
Sugar Notch VFRA – No findings
Lycoming 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 four findings: untimely deposit of state aid, insufficient bond coverage, inadequate signatory authority for the disbursement of funds and failure to maintain meeting minutes.
The VFRA did not deposit $703 in state aid, received from Brown Township, within the 60 day deadline. As a result of the audit, the VFRA increased its bond coverage to $10,000.
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 two findings: unauthorized expenditures and noncompliance with prior audit recommendation for insufficient bond coverage.
The VFRA paid $72,521 in repairs to fire company vehicles and for commercial insurance for the fire company, which is not permitted. As a result of the audit, the affiliated fire company reimbursed the VFRA $72,521.
Westmoreland County
Salem Township VFRA – No findings
West Leechburg VFRA – No findings
