FARMINGTON TWP. - Pennsylvania Auditor General Eugene DePasquale recently released an audit report citing one deficiencies found during an audit of the Farmington Township Volunteer Fire Department Relief Association's Jan. 1, 2019, to Dec. 31, 2019, records.
The auditor general's report was issued Sept. 29.
The auditor general found the Farmington Township VFDRA complied with applicable state laws, contracts, bylaws and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds, except for one finding: The relief association expended $308 for the following items during the current audit period that are not authorized by Act 118: Maintenance on fire company vehicle ($258) and payment of a fire company bond insurance premium ($50).
Relief association officers are responsible for establishing and maintaining effective internal controls to provide reasonable assurance that the relief association's administration of state aid and accumulated relief funds complies with applicable state laws, contracts, bylaws, and administrative procedures, including the safeguarding of assets.
The relief association is a charitable organization that was formed primarily to afford financial protection to volunteer firefighters and to encourage individuals to participate in volunteer fire service.
The volunteer firefighters' relief association and the affiliated fire service organization are separate, legal entities.
The auditor general's report stated, "Costs associated with the maintenance of a fire company apparatus and the fire company's surety (Fidelity) bond policy premium do not qualify as authorized volunteer firefighters' relief association expenditures; consequently, these disbursements are not authorized under Act 118"
The report stated Farmington Township VFDRA officials agreed with the findings and agreed to take corrective action on both matters.
There was no allegation that any funding was misappropriated.