A 2023 audit of the volunteer firefighter relief association of Highland Township in Elk County showed three findings, according to Auditor General Timothy DeFoor.

The first was the failure to comply with a recommendation from a prior audit regarding failing to monitor investment and checking activity, and to secure ownership access. Examples given were that a deposit for $1,371 was turned over to the Pennsylvania Department of Treasury for lack of a proper signatory authority, and through bank error, $1,580 was taken from the VFRA account rather than the personal account of the treasurer.

The second finding was inadequate signatory authority for disbursement of funds by having just one person sign, instead of two as required.

The third was inadequate minutes of meetings and relief association bylaws. Specifically, the minutes did not include financial transactions.

All of the matters were reviewed with VFRA management, the audit noted.

“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, $68.26 million went to 2,501 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.

Audit reports are available online at PaAuditor.gov/audit-reports.