HARRISBURG — On Monday, Auditor General Timothy DeFoor announced the release of audit reports for volunteer firefighters’ relief associations in Cameron and Elk 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 2022, $66.7 million went to 2,514 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
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.
In Elk County, the Ridgway Firemen’s Relief Association was audited. No findings were reported.
In Cameron County, the Emporium Volunteer Fire Department Relief Association audit had three findings: Noncompliance with prior audit recommendation: Untimely receipt and deposit of state aid; unauthorized expenditure; and inadequate minutes of meetings and relief association.
According to the audit, the relief association did not deposit the 2020 and 2022 state aid allocations it received from Lumber Township on time — they were distributed in September to the municipal treasurer, sent to the relief association in December and not deposited until mid-January. The auditor noted a similar report had been made in the last audit.
The second finding was the expenditure of $643 for cemetery flags, which isn’t an authorized expense. The report noted the relief association officials said they were unaware that the funds couldn’t be used in that manner. The funds were repaid through the fire department.
The third finding noted that the relief association failed to maintain meeting minutes as required.
Recommendations for all three findings included familiarizing themselves with Management Guidelines for Volunteer Firefighters’ Relief Associations.
