Pennsylvania § 7418 - Audits.

§ 7418. Audits.

(a) General rule.--

(1) The Office of Auditor General shall have the power and its duty shall be to audit the accounts and records of every volunteer firefighters' relief association receiving money under Chapter 7 of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, as far as may be necessary to satisfy the Auditor General that the money received was or is being expended for no purpose other than that authorized by this subchapter. Copies of all audits shall be furnished to the Governor.

(2) The commissioner, in consultation with the State Fire Advisory Board, shall establish and publish annually, on the Office of the State Fire Commissioner's publicly accessible Internet website, eligible uses of the money in accordance with this subchapter.

(3) The commissioner may receive inquiries from the fire services on eligible uses of money and, in consultation with the State Fire Advisory Board, make a determination on the eligible use of money on the equipment or service that is the subject of the inquiry.

(4) Notwithstanding paragraph (1), the commissioner shall maintain authority relating to the eligible uses of money received.

(b) Findings.--If the Auditor General finds that money received by a volunteer firefighters' relief association has been expended for a purpose other than one authorized by this subchapter, the commissioner, upon receiving notice of the findings from the Auditor General, shall decline to approve payment to the volunteer firefighters' relief association until the improperly expended amount has been reimbursed to the relief association fund.

(Oct. 29, 2020, P.L.739, No.91)

2020 Amendment. Act 91 amended the entire section, effective in six months as to subsec. (b) and sixty days as to the remainder of the section.