Auditor General DePasquale Releases Audits for 49 Volunteer Firefighter Relief Associations in 29 Counties

HARRISBURG, Pa., July 2 -- The Pennsylvania Auditor General issued the following news release:

Auditor General Eugene DePasquale today announced the release of 49 audit reports for volunteer firefighter relief associations Adams, Allegheny, Beaver, Berks, Bucks, Butler, Cambria, Chester, Clarion, Clearfield, Clinton, Crawford, Cumberland, Delaware, Erie, Fayette, Franklin, Greene, Lackawanna, Lancaster, Luzerne, Montgomery, Montour, Northampton, Potter, Schuylkill, Snyder, Westmoreland and York counties.

The Department of the Auditor General examines volunteer firefighter relief associations, which receive state aid from a two-percent state tax on fire insurance premiums purchased by Pennsylvania residents from out-of-state casualty insurance companies.

In 2013, $72 million in state funds was required to be distributed through funding municipalities to nearly 1,950 VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.

The full audit reports for VFRAs with findings are available online using the links provided below, others are available online at: www.auditorgen.state.pa.us/Reports/Fire.html.

Adams County

Kingsdale VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir50645KingsdaleAdams062414.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for six findings: duplicate payment, failure to segregate relief association officers' duties and noncompliance with prior audit recommendations for misappropriation of monetary assets, undocumented expenditures, failure to maintain a complete and accurate equipment roster and failure to maintain a complete and accurate membership roster.

Allegheny County

Dravosburg No. 1 VFRA - No findings

East Deer Township VFRA - No findings

Elizabeth Township (http://www.auditorgen.state.pa.us/Reports/Fire/fir63625ElizabethTownshipAllegheny062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

Leetsdale VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58044LeetsdaleAllegheny061314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: undocumented expenditures and noncompliance with a prior audit recommendation for unauthorized expenditures.

Beaver County

Industry VFRA - No findings

Berks County

Central VFRA - No findings

Bucks County

Warwick Township - No findings

Butler County

Adams Area (http://www.auditorgen.state.pa.us/Reports/Fire/fir63181AdamsAreaButler062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for four findings: failure to maintain a complete and accurate membership roster, unauthorized expenditures, noncompliance with prior audit recommendations for undocumented expenditures, and failure to maintain a complete and accurate equipment roster.

Cambria County

Cover Hill VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63484CoverHillCambria061314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

Wilmore VFRA - No findings

Chester County

Parkesburg VFRA - No findings

Clarion County

Perry Township VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63069PerryTownshipClarion062414.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: noncompliance with prior audit recommendation for undocumented expenditures.

Clearfield County

Glen Hope VFRA - No findings

Clinton County

South Renovo VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63529SouthRenovoClinton061714.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: inadequate relief association bylaws and inadequate minutes of meetings.

Crawford County

Hydetown VFRA - No findings

Spartansburg VFRA - No findings

Cumberland County

East Pennsboro Township VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir53487EastPennsboroTwpCumberland062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: failure to maintain a complete and accurate membership roster and noncompliance with a prior audit recommendation for failure to maintain a complete and accurate equipment roster.

Shiremanstown VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir55600ShiremanstownCumberland061714.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: undocumented expenditure.

Delaware County

Eddystone VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir53476EddystoneDelaware062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: noncompliance with prior audit recommendation for failure to maintain a complete and accurate equipment roster.

Erie County

Albion VFRA - No findings

North East VFRA - No findings

Fayette County

Isabella VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63427IsabellaFayette062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: noncompliance with prior audit recommendations for failure to maintain a complete and accurate equipment roster and failure to maintain minutes of meetings.

Franklin County

Marion VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58554MarionFranklin062414.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: insufficient bond coverage.

Greene County

Nemacolin VFRA - No findings

Lackawanna County

Jermyn VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58478JermynLackawanna062414.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: inadequate signatory authority for the disbursement of funds.

Lancaster County

East Cocalico Township VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58450EastCocalicoTownshipLancaster062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: failure to maintain a complete and accurate equipment roster and noncompliance with prior audit recommendation for failure to maintain a complete and accurate membership roster.

Hempfield VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58713HempfieldLancaster062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for three findings: noncompliance with prior audit recommendations for inadequate minutes of meetings, inadequate internal controls and failure to maintain a complete and accurate equipment roster.

Pequea VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58663PequeaLancaster061714.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for three findings: untimely deposit of state aid and noncompliance with prior audit recommendations for failure to maintain a complete and accurate equipment roster and inadequate relief association bylaws.

Quarryville VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58531QuarryvilleLancaster062514.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for three findings: inadequate minutes of meetings, insufficient bond coverage and failure to disclose related-party transaction.

West Earl VFRA - No findings

West Hempfield VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir58716WestHempfieldLancaster061314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: failure to deposit proportionate proceeds from sale of a vehicle and failure to maintain a complete and accurate equipment roster.

Luzerne County

Pond Hill-Lily Lake VFRA - No findings

Montgomery County

Ogontz VFRA -No findings

Roslyn VFRA - No findings

Montour County

Mahoning Township VFRA - No findings

Northampton County

North Bangor VFRA

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for three findings: failure to define discretionary benefits and noncompliance with prior audit recommendations for undocumented expenditures and failure to maintain a complete and accurate equipment roster.

Potter County

Tri-Town VFRA - No findings

Schuylkill County

Deer Lake and West Brunswick VFRA - No findings

Mahanoy City VFRA -No findings

Minersville VFRA - No findings

Pottsville VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63330PottsvilleSchuylkill061614.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for one finding: failure to maintain surety bond coverage.

Snyder County

McClure VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir63447McClureSnyder062414.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: undocumented expenditure and failure to maintain minutes of meetings.

Reliance VFRA - No findings

Westmoreland County

North Hempfield VFRA - No findings

Washington Township VFRA - No findings

York County

Franklintown VFRA (http://www.auditorgen.state.pa.us/Reports/Fire/fir55598FranklintownYork062314.pdf)

Received and expended state aid and accumulated relief funds in compliance with applicable state laws, contracts, bylaws and administrative procedures, except for two findings: inadequate minutes of meetings and noncompliance with prior audit recommendation for insufficient bond coverage.

New Bridgeville VFRA - No findings

Springettsbury VFRA - No findings

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