The state Auditor General’s office is recommending corrective action for two area volunteer fire department relief associations.

Audits were released recently of the Sheffield Township Fireman’s Relief Association and the Youngsville Volunteer Fireman’s Relief Association. The Sheffield audit noted inadequate investment income records while the Youngsville audit was critical of money used by the association for insurance costs that aren’t allowed by state law.

YOUNGSVILLE AUDIT

Auditors conducted a compliance audit of the Youngsville Volunteer Fire Department Relief Association covering the period from Jan. 1, 2021, through Dec. 31, 2023, to find out if the association corrected findings from a previous audit and to make sure the association is complying with guidelines governing receipt of state and and spending of association money. Auditors found the association corrected one prior area of concern but were still not in compliance with a recommendation regarding unauthorized expenditures.

Auditors say the relief association received reimbursement for $5,000 from the fire company for an unauthorized expenditure found during the previous audit, but spent money for the same purpose during the current audit period in violation of state laws governing volunteer fire companies. At issue are two checks paying the Youngsville Volunteer Fire Department’s commercial insurance premium in 2022 and 2023 totaling $16,807. Auditors say commercial insurance premiums don’t qualify as authorized volunteer firefighters’ relief association spending under the Volunteer Firefighter Relief Associations Act.

Youngsville Volunteer Fireman’s Relief Association said that a change in the local borough office had meant the insurance hadn’t been paid, and the relief association board wasn’t aware paying the insurance premiums wasn’t authorized by state law.

“Relief association management agreed with the finding as presented at the audit exit conference and, as a result of our audit, the affiliated fire company reimbursed the relief association $16,807 for the unauthorized expenditures on June 24, 2024,” the audit states.

SHEFFIELD AUDIT

Auditors’ review of the Sheffield Township Firemen’s Relief Association found recommendations made during a prior audit had been followed, including increasing the association’s bond coverage to it is more than the association’s cash assets and getting reimbursement for a $3,258 unauthorized expenditure. Auditors did say the association was following all applicable state laws except for its recording of investments that were bought and sold as well as the source of the investment income. All investment transactions weren’t recorded in the relief association’s journal and weren’t identified in the minutes of the association’s meetings.

Sheffield Township Firemen’s Relief Association members said the association’s prior secretary had left and documents were misplaced. They also said adequate accounting procedures hadn’t been established to record transactions for each investment.

“Relief association management agreed with the finding as presented at the audit exit conference and indicated they will take action to comply with the recommendations,” the audit states.