An audit of the Bradford Woods Volunteer Fire Company Relief Association found three minor issues.

Pennsylvania Auditor General Timothy DeFoor Sept. 27 announced the findings of volunteer firefighters’ relief associations in 18 counties throughout the commonwealth.

“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” DeFoor said in a statement. “Our audits make sure state aid is used to equip and protect volunteer firefighters.”

The Auditor General’s office distributes state aid to the associations 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 2021, $54 million went to 2,517 municipalities to be distributed to volunteer fire company relief associations.

The cash is meant to provide training, purchase equipment and insurance and pay for death benefits for volunteer firefighters.

In an audit of the Bradford Woods Volunteer Fire Company Relief Association from 2019 through 2021, DeFoor found the association “in all significant respects, 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.”

He did, however, highlight three issues that the audit revealed.

The first finding was that the relief association’s surety bond coverage — which would protect against financial harm — expired on Sept. 6, 2019. Relief association officials said they were unaware of a requirement that they maintain surety bond coverage and agreed to comply with that rule to ensure their cash assets are safeguarded.

The second issue reported was that seven out of 16 checks drawn from the association’s money market account had only one signature, though two signatures are required.

The auditor suggested at the treasurer and at least one other officer be required to sign checks — a measure association officials said they would implement.

The last issue raised by the audit was a small discrepancy regarding proceeds from the sale of a vehicle jointly purchased with the fire company.

In 2005, the relief association spent $35,000 on the joint purchase of a new 2003 Pierce Lance Pumper, which had a total price tag of more than $333,000. The deal between the relief association and the fire company required that the relief company receive 10.5% of the proceeds if the vehicle were sold.

When the vehicle was sold in 2019 for $86,850, the relief association did not receive its full share, according to the audit. The relief association was still due $434, which relief association officials said was due to an error in calculating the percentage owed to the association. The audit suggested it be reimbursed that extra money.

The next audit of the Bradford Woods Volunteer Fire Company Relief Association will check to ensure the issues highlighted in this audit are remedied, officials said.

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