Apr. 21—Five Westmoreland County fire department relief associations were found to be out of compliance during audits by the state Auditor General, according to reports released Friday.

The reports were among 42 examinations of fire department relief associations statewide in 25 counties. Relief associations provide support to the departments and receive state aid to equip and protect firefighters. The aid is generated by a 2% tax on fire insurance policies sold by out-of-state companies in Pennsylvania, according to the auditor general. There was $66.7 million directed to relief associations statewide in 2022.

—Delmont Volunteer Firemen's Relief Association: An audit determined that the title to a new rescue vehicle purchased by the Delmont fire department was inappropriately issued to the department, rather than the association. The examination also found that the association's 2018 meeting minutes did not address all financial transactions.

Auditors recommended the title be transferred and the meeting minutes situation be rectified. Association leadership agreed to comply with the recommendations, according to the document.

—Pleasant Unity Volunteer Fire Department Relief Association and White Valley Volunteer Fire Department Relief Association: Audits determined that both associations were using sales tax exemption numbers belonging to their corresponding fire departments. Relief associations are separate legal entities from the departments. Auditors recommended in both instances that the associations obtain their own numbers from the state. Leadership in both associations agreed to comply, according to the document.

—Trafford Fire Co. No. 1 Relief Association: An audit determined that the same individual holds both secretary and treasurer positions. Auditors recommended the duties be segregated. Association officials said they didn't have enough volunteers to separate the positions but that they'd comply with the recommendations, according to the document.

—Wilpen Volunteer Fire Department Relief Association: An audit determined that the association did not receive the correct amount for the sale of a vehicle it jointly purchased with the fire department. The association was set to receive $11,016 from the sale of a Ford F-550, but only got and deposited $6,500. The associated fire department reimbursed the association $4,516 as a result of the audit, according to the document.

Renatta Signorini is a Tribune-Review staff writer. You can contact Renatta by email at rsignorini@triblive.com or via Twitter .