State Auditor Issues Performance Audit of Memorial Volunteer Fire Company

The State Auditor's office was engaged to conduct a performance audit by the State Fire Commission to address the concerns of fire company members

Dover, DE - The Delaware Office of Auditor of Accounts (AOA) issued a performance audit today of the Memorial Volunteer Fire Company (MVFC). AOA was engaged to conduct the audit by the State Fire Commission, which fielded numerous concerns from MVFC members over the company's fiscal management. The audit evaluated the efficiency and effectiveness of MVFC operations during calendar years 2021 to 2023, during which time MVFC received more than $2.6 million in State funds.

The performance audit report contains findings of multiple control deficiencies that have increased the MVFC's exposure to financial risk. These findings include non-compliance with policies and procedures, deficient expense records, and weaknesses in financial oversight. MVFC's current Board has acknowledged the findings and committed to strengthening internal controls.

"This performance audit underscores the importance of strong internal controls and rigorous oversight when dealing with State funds, including grant funds," said State Auditor Lydia E. York. "Delaware's volunteer firefighters rely on their companies effectively managing State funds to ensure they have the tools they need to save lives. I want to thank the State Fire Commission for their partnership, and Memorial Volunteer Fire Company for their cooperation and commitment to strengthening their fiscal practices."

"I want to thank the State Auditor and her staff for their diligence in assisting the Commission in reviewing the financial status of our volunteer fire companies," said Fire Commission Chair Ron Marvel. "These companies receive significant amounts of taxpayer funding, often with limited oversight. It's essential that we work collaboratively with fire service members and legislators to strengthen accountability for how these public funds are spent. At the same time, we must ensure that fire companies have the flexibility to use the resources appropriately so they can continue providing the highest level of protection to their communities."

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