HARRISBURG — Auditor General Timothy DeFoor on Monday released an audit of the volunteer firefighters’ relief association for the Austin Volunteer Fire Department.

There were two findings in the audit, an untimely receipt and deposit of state aid and payment of Pennsylvania sales tax. In the audit, it was noted that Portage Township didn’t complete a certification form in 2022, which prevented receipt of associated funds. Portage Township didn’t turn over state aid received Sept. 21, 2021, until Feb. 11, 2022, according to the audit.

Auditors also found that the association paid $365 in sales tax to various vendors when they are not required to do so, and have an exemption number to provide to vendors.

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.

VFRAs may have 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.