Act 84 authorizes the use of relief association funds for the payment of reasonable tuition and related expenses incurred by members for attending training in various courses in firefighting and rescue techniques. The cost of attending

training in the area of emergency medical services such as first responder and EMT training is also permissible. However,the cost of training relating to advanced life support (ALS) is not considered an authorized expenditure.

College accredited classes consisting of advanced coursework in preparation for a career professional firefighter occupation, or closely related occupation, do not meet the criteria for reimbursement with relief association funds.

The relief association may assume the expense of

members’ certified training while attending conventions and conferences. Outlined below is the policy which establishes the criteria to determine if expenses incurred by members in

attending such events would be considered permissible:

Expositions and Exhibits - Volunteer firefighters’ relief associations MAY NOT pay for the expenses incurred for members to attend fire expositions or exhibits, either inside or outside the Commonwealth. This position is based on the

Conventions - Volunteer firefighters’ relief associations MAY pay for the expenses of ONE delegate to attend a STATEWIDE firefighters’ convention. A “statewide firefighters’ convention” is interpreted to mean that the location of the convention is held within the Commonwealth. Out-of-state conventions MAY NOT be paid from relief association funds.

Conferences - A volunteer firefighters’ relief association MAY pay expenses incurred by members to attend conferences, both inside and outside the Commonwealth, which provide training associated with firefighting skills and safety related

subjects. The following documentation must be

provided by the relief association to verify the propriety of these expenditures relating to conference attendance:

• The minutes of the relief association meetings should clearly state the approval of the conference and the name of the members attending;

• A copy of the conference registration or other

documentation identifying the specific costs must be maintained as supporting documentation; and

• Training certificates or written proof of training completion must be maintained to verify attendance and justify those portions of the conference which are authorized expenditures paid by the association.

Registration forms may break down a conference into segments. Portions of the conference may be considered “firefighter training” and may be paid from relief association funds, while other portions of the conference may be identified as “expositions” or “exhibits” which would not be

construed as firefighter training and should not be paid from relief association funds.

The relief association’s management should be aware of the conference subject matter. Certain segments of the conference are designated as actual training, which is authorized. Other segments may be merely informative, which is considered unauthorized. The basic “test” should

be whether or not training certificates are granted for portions of the conference or the entire conference.

There are many organizations that provide volunteer firefighters with legitimate training. The basic rule to determine whether or not a relief association may pay for attendance at various conferences rests solely on its ability to provide supporting documentation of the training.

Relief association funds may also be expended to pay the following related expenses incurred during the attendance of authorized training courses, conventions, or conferences:

• Lodging – The actual cost of overnight lodging

may be reimbursed to the VFRA member if the

actual invoice is provided. Lodging costs of

non-volunteer firefighters’ relief association members accompanying the approved VFRA member may not be paid from VFRA funds. Incidental expenses such as room movie rentals may not be paid by VFRA funds.

• Travel – The cost of transportation (airfare, train,

bus, taxi, etc.) to and from the conference may be

paid by the VFRA for the ticket price. Receipts

must be provided for reimbursement. If personal

mileage is paid, the rate may not exceed the IRS

rate.

• Subsistence – Meals may be reimbursed based on actual receipts or by per diem rate established by the VFRA bylaws. However, the reimbursement

may not exceed the IRS subsistence allowance.

(The per diem rates are published on a periodic

basis as "FTR Per Diem Bulletins" at

http://www.gsa.gov/perdiem.)

• The minutes of the relief association meetings must clearly state the approval for the expenditure of the funds and members attending;

• A copy of the registration or other documentation

identifying the specific costs must be maintained as supporting documentation;

• Receipts for lodging and transportation must be

maintained for reimbursement;

• The amount of reimbursement for subsistence

(meals) must be identified in the bylaws, or the

payment verified through minutes and actual

receipts; and

• Training certificates or written proof of training

completion must be maintained to verify attendance.

NOTE: Failure to maintain supporting documentation for all costs incurred for attending training courses, conferences, or conventions will result in an audit finding for undocumented expenditures which will recommend

reimbursement to the relief association

Updated:

July 22, 2008 06:05 AM