W.Va. VFDs ‘Doing Very Well,’ Says 2024 Audit

In a 2024 audit of state funding, West Virginia’s Volunteer Fire Departments seem to be good stewards of the taxpayer’s money. That’s according to the legislative auditor. 

Appearing Monday before the legislative interim Post Audits Subcommittee, State Volunteer Firefighter Department Auditor Nahan Hamilton said the overall findings showed no material misuse of state funds. 

“There are three typical findings resulting from our audits,” Hamilton said. “Unallowable expenditures when the money is spent on items not allowed by code, unsupported expenditures when a department has not provided the documentation it is required to maintain that supports the purchase was allowed by code. And lastly, commingled funds, which results from mixing state funds with funds from other sources in a single bank account, which is prohibited by law and increases the difficulty in accounting for the use of state funds.”

West Virginia’s 426 VFDs recieved $33.6 million state funds in 2024.  Volunteer and part-time VFDs are funded through a surcharge and premium tax on fire and casualty insurance forming the Fire Protection Fund. Quarterly payments are equally distributed among qualifying departments, with part-time volunteer departments receiving a prorated share.

The state averages 80 to 90 department audits per year, issuing results to the departments throughout the calendar year. The results are compiled into a comprehensive annual report presented to the committee and the public.

Hamilton said of the 97 VFDs audited in 2024, 54 of those departments totaled about $200,000 in non-compliant expenditures, accounting for less than 2 percent of the funds audited. Hamilton said most, if not all, non-compliant expenditures for things like fundraising or cable-tv stem from simple confusion or misunderstanding. 

“These issues are common,” he said. “Especially in volunteer departments focused on service rather than business practices. Overall, departments appear to be doing very well in complying with COVID requirements and actively seeking assistance from our office when needed. This is evidenced by the 15% increase in fully compliant departments and the minimal nature of the 1.8% of noted non-compliance out of the $10.9 million in total funds audited.”

Hamilton said any funds withheld after the audit are redistributed equally to compliant Volunteer Fire Departments.