HARRISBURG — Auditor General Timothy DeFoor announced the release of audit reports for volunteer firefighters’ relief associations (VFRAs) in McKean and Elk counties, and several findings were reported.
“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, $67.44 million went to 2,519 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
In McKean County, audits with findings were reported for Bradford Township, Corydon Township and Kane fire departments.
In Bradford Township VFRA, the findings were inadequate relief association bylaws and inadequate signatory for the disbursement of funds; and relief association checking and brokerage accounts inappropriately registered under affiliated fire service organization’s federal tax identification number.
The fire chief is not a member of the VFRA, and cannot be a signatory for the association, the report noted.
In Corydon Township VFRA, the findings were noncompliance with a former audit’s recommendation regarding an inadequate signatory for disbursing funds, and an untimely deposit of state aid. The report noted a five-month lag from when the state aid was received and when it was deposited.
For Kane VFRA, there was a reported finding of unauthorized expenditures. The report indicated the VFRA had contributed $4,670 toward maintenance of jointly purchased vehicles when that is not an approved use of funds.
In Elk County, the Wilcox Volunteer Firemen’s Relief Association’s audit had five findings. The report indicated several documentation-related issues, and an issue related to equipment ownership. The VFRA had expenses of $8,529, but did not have supporting documentation immediately available. Equipment had been purchased in conjunction with the fire department, but there was no written agreement indicating a percentage of ownership. Rosters for both membership and equipment were not maintained completely and accurately, the report noted, and minutes of meetings were inadequate.
