Summary of municipal annual budgeting and spending for Public Safety-Fire (2020-2024)
(Source: Municipal budgets, municpal annual financial audits, public records adn information received through RTKL rquests)  

The table above shows budgeted and actual spending amounts for the category “Public Safety-Fire” as listed in the municipal budgets and municipal annual financial audits for the years 2020-2024.  Included in the table are four additional municipal expenditures that should be categorized and accounted for as Public Safety-Fire expenditures in municipal budgets and municipal annual financial audits.

All identified Public Safety-Fire expenditures are in direct or indirect finaincial support of the West Mayfield Volunteer Fire Department. The only exception is the borough’s annual expenditure for fire hydrants ($3,800/yr).     

Yearly Overview: Total Municipal Public Safety-Fire Expenditures

• 2024: Budgeted: $16,950 / Actual Spending: $25,120 (YTD)
• 2023: Budgeted: $23,190 / Actual Spending: $36,246
• 2022: Budgeted: $20,550 / Actual Spending: $35,977
• 2021: Budgeted: $15,900 / Actual Spending: $26,906
• 2020: Budgeted: $15,700 / Actual Spending: $28,017

Yearly Overview: Municipal Public Safety-Fire Expenditures for WMVFD 

• 2024: Budgeted: $16,950 / Actual Spending for WMVFD: $21,320 (YTD)
• 2023: Budgeted: $23,190 / Actual Spending for WMVFD: $32,446
• 2022: Budgeted: $20,550 / Actual Spending for WMVFD: $32,177
• 2021: Budgeted: $15,900 / Actual Spending for WMVFD: $23,106
• 2020: Budgeted: $15,700 / Actual Spending for WMVFD: $24,217

Five Year Overview: Total Municipal Public Safety-Fire Expenditures:

• 2020-2024: Total budgeted: $92,290 / Actual Spending: $152,266 / Annual Average spending: $30,453 

Five Year Overview: Municipal Public Safety-Fire Expenditures for WMVFD 

• 2020-2024: Total budgeted: $92,290 / Actual Spending for WMVFD: $133,266 / Annual Average spending for WMVFD: $26,653 

Foreign Fire Insurance Premium Funding
(Sources: WMVFR Audits, Municipal Financial Audits)

Foreign Fire Insurance contributions from the state.
Actuals: 2006 – 2023

2023:  $5,596.00
2022:  $5,529.00
2021:  $4,646.00
2020:  $5,138.00
2019:  $5,067.00
2018:  $4,723.00
2017:  $5,185.00
2016:  $5,749.00
2015:  $5,775.00
2014:  $6,049.00
2013:  $6,383.00
2012:  $5,720.00
2011:  $10,095.00
2010:  $6,319.00
2009:  $5,614.00
2008:  $6,162.00
2007:  $6,048.00
2006:  $5,979.00

Eighteen year total: $100,181 / Yearly Average: $5,877

Park Shelter Rental Concession

• As of February 2024, council ended the park shelter rental concession managed by WMVFD for many years.  Council awarded the concession to the Recreation Board.  
• A search of the public record (council meeting minutes) shows no WMVFD reporting to council regarding revenue generated from our taxpayer owned community park. 

Real Estate

The borough leases the lot behind the fire department to the WMVFD for $1 per year. This revenue is listed in the municipal budget as “Rent of Land.”

Workers Compensation Insurance Coverage for WMVFD

Budgeted for Workers Compensation*

• 2024: Budgeted for WMVFD: unknown / Actual for WMVFD: $9,717.00
• 2023: Budgeted for WMVFD: unknown / Actual for WMVFD: $9,398.00
• 2022: Budgeted for WMVFD: unknown / Actual for WMVFD: $7,818 
• 2021: Budgeted for WMVFD: unknown / Actual for WMVFD: $ 7,717.00 
• 2020: Budgeted for WMVFD: unknown / Actual for WMVFD: $ 6,957.00 

Five year total spending: $35,607 / Yearly Average: $7,221

NOTES:

• The municipal budget only provides an amount listed under “Miscellaneus Expenditures: Insurance: Workmen’s Compensation.” This line item does not indicate what portion of the workers compensation insurance premium is for the WMVFD members. Note: White Twp. does itemize fire department workers’ compensation insurance premium costs (for example: $8,000 for 2022).     
• The Municipal Annual Financial Audit does not provide for an itemized accounting of fire department workers compensation insurance premium spending.  However, as per DCED audit instructions such an expense paid by the municipality on behalf of the fire service should be included in the Public Safety-Fire section of the audit.  

Workers Comp Insurance Premium references in council meeting minutes

• 2023-05-11: Mr. B.J. Gianguillo, President of H A Thomson is reviewing our insurance policies for the coming renewal of Property & Liability on 8/1 and Work Comp on 9/5. Buildings, park, monument and equipment will remain the same coverage. Tools will be increased to $10,000. PIRMA insurance has raised rate by 8%. Work comp will be determined by last audit information.
• 2022-05-09: Mr. B.J. Giangiulio, president of HA Thomson Company was present to review our insurance policies. At council’s request, the bucket truck will be covered for liability insurance only because it is not being used. He explained that social members of the volunteer fire department are not covered under our liability and work comp insurance. The anticipated increase in premiums are $772 for Liability and $612 for work comp.
• 2022-02-10: Mrs. Horvath asked what the borough council provided for the fire department. They pay for liability insurance in the amount of about $5500, work comp insurance for about $7000 and a donation of $5000 yearly.
• 2021-05-13: Mr. B.J. Giangiulio, president of HA Thomson company was present to review our insurance policies. He reviewed all buildings, equipment, tools etc. along with the liability coverage for all council members. Our deductible will remain at $250 but there will be a slight increase in the premium. We are satisfied with the coverage that we have and made no changes to our policy. He also reviewed our work comp policy and there will also be a slight raise in our premium. He requested that a fire department roster with names and birthdates of all members be forwarded to our representative.

Municipal Cash Contribution to WMVFD

• 2024: Budgeted for WMVFD: $3,500 / Actual: $3,500
• 2023: Budgeted for WMVFD: $10,000 / Actual: $10,000
• 2022: Budgeted for WMVFD: $10,000 / Actual: $10,000
• 2021: Budgeted for WMVFD: $3,500 / Actual: $3,500
• 2020: Budgeted for WMVFD: $3,500 / Actual: $3,500

Five year total spending: $20,000 / Yearly Average: $4,000

Insurance & Bonding

• 2024: Budgeted for WMVFD: $6,300.00 / Actual: $6,365.00
• 2023: Budgeted for WMVFD: $6,140.00 / Actual: $6,188.00
• 2022: Budgeted for WMVFD: $5,800.00 / Actual: $5,960.00
• 2021: Budgeted for WMVFD: $5,600.00 / Actual: $5,747.00
• 2020: Budgeted for WMVFD: $5,500.00 / Actual: $5,561.00

Five year total spending: $29,821 / Yearly Average: $5,964

Notes:

• The borough pays “insurance and bonding” expenses for the volunteer fire department to Volunteer Firemen Insurance Services (VFIS).  These annual costs are included in the borough’s Public Safety-Fire annual budget, paid for from the general fund. 
• The West Mayfield Firemens Relief Association audit reports list “Insurance and Bonding Expenses.” As asked in the audit, for the 3 year period between Jan 2020 to Dec 2022, the WMFRA indicates at total of $6,060. Here is the breakdown:
• • Total Insurance Premiums Expenditure = $5,810
  • Total Bond Premiums Expenditure = $250

However, borough budgeted figures for the same period (2020-2022) show that the borough budgeted for a total of $16,900: 

• • 2020: $5,500
  • 2021: $5,600
  • 2022: $5,800

The FRA audit for this period states that the Insurance Premiums expenditure of $5,810 and Bond Premiums Expenditure of $250 are for the entire period between Jan 2020 through Dec 2022–a total of $6,060. However, for this same period the Borough of West Mayfield budgeted a total of  $16,900 in the category of fire service “Insurance and Bonding.”It is unclear if the borough actually remitted the $16,900 to the WMFRA for the years 2020, 2021, and 2022.

How can this discrepancy between $6,060 (as reported by the WMFRA) and $16,900 (as indicated in the borough budget) be reconciled? 

Vehicle Insurance & Other Liability Insurance

• 2024: Budgeted for WMVFD: unknown / Actual Vehicle Liablility: $972.00 / Actual General Liability: $390.00
• 2023: Budgeted for WMVFD: unknown / Actual Vehicle Liablility: $923.00 / Actual General Liability: $390.00
• 2022: Budgeted for WMVFD: unknown / Actual Vehicle Liablility: $878.00 / Actual General Liability: $392.00
• 2021: Budgeted for WMVFD: unknown / Actual Vehicle Liablility: $1,108.00 / Actual General Liability: $388.00
• 2020: Budgeted for WMVFD: unknown / Actual Vehicle Liablility: $1,094.00 / Actual General Liability: $383.00

Five year total spending Vehicle Liablility: $4,947 / Yearly Average: $995

Five year total spending General Liablility: $1,943 / Yearly Average: $389

Notes:

• The borough pays vehicle liability insurance and general liability insurance expenses for the WMVFD through H.A. Thompson Co.  These annual costs are not included in the borough’s Public Safety-Fire annual budget, but they are paid for from the general fund. 
• The Municipal Annual Financial Audit does not provide for an itemized accounting of this vehicle liability or general liability insurance expenditure. However, as per DCED audit instructions such an expense paid by the municipality on behalf of the fire service should be included in the Public Safety-Fire section of the audit. 

Fuel Provision

The borough offers WMVFD both gasoline and diesel fuel from bulk stores at the borough building. The borough budget accounts for the cash value of this in-kind support, listed under “Public Safety – Fire, Vehicle Fuel- Gasoline.”

There is no budget line item accounting for the cash value of diesel fuel provided to the WMVFD. Until April 2024, WMVFD had been receiving diesel fuel from the borough’s diesel stores (see note below).     

Notes:

• • As of April 11, 2024, council ended its direct in-kind diesel support to the WMVFD because the borough’s diesel is the off-road type. It is unlawful to use this type of diesel in road vehicles. WMVFD may still purchase diesel and present receipts to the borough for reimbursement. 
  • As noted, As of April 2024, the borough will reimburse WMVFD for diesel fuel receipted purchases. 
  • The Commonwealth does allow fire departments to apply for a liquid fuels tax refund
    • The PA Liquid Fuels and Fuels Tax, under section 9017(b)(2), allows volunteer fire, rescue and ambulance squads to petition Board of Finance & Revenue, located in the Department of the Treasury, for a refund of the tax paid on fuel consumed in such operations. Petitions must be filed for the year ended June 30 by the following September 30 in accordance with Department Regulation found at 61 Pa. Code 315.6. In order to claim the refund, volunteer fire companies and ambulance squads must register and receive an account number from the Treasury Department. Once the company registers, it will each year automatically receive the forms to claim their refund.

Budgeted “Public Safety – Fire, Vehicle Fuel- Gasoline” amounts

2024 

• • Budgeted: $150
  • Actual: cash value expenditure from the general fund unkown

Note: 2024 borough budget: Vehicle Fuel – Gasoline $4,000.00, Vehicle Fuel – Diesel $6,000.00

2023

• • Budgeted: $150
  • Actual: unkown cash value expenditure from the general fund
    • *Fuel (paid for by borough): Gasoline usage not reported by WMVFD, Diesel = 80 gal

Note: 2023 borough budget: Vehicle Fuel – Gasoline $4,000.00, Vehicle Fuel – Diesel $6,000.00

2022

• • Budgeted: $150
  • Actual: unknown cash cash value expenditure from the general fund
    • *Fuel (paid for by borough): Gasoline = 766 gal, Diesel = 128 gal

Note: 2022 borough budget: Vehicle Fuel – Gasoline $1,500.00, Vehicle Fuel – Diesel $4,000.00

2021

• • Budgeted: $300
  • Actual: unknown cash value expenditure from the general fund
    • *No Fire Department year end report

Note: 2021 borough budget: Vehicle Fuel – Gasoline $2,000.00 Vehicle Fuel – Diesel $3,000.00

2020

• • Budgeted: $300 (assumed)
  • Actual: unknown cash value expenditure from the general fund
    • *Fuel (paid for by borough): 108 gal used [type unspecified]

Note: 2020 borough budget: Vehicle Fuel – Gasoline $1,500.00, Vehicle Fuel – Diesel $3,300.00

*Source: WMVFD year end reports to council as reported in council meeting minutes.

Equipment / Materiel

FSRC Questions:

1. 1.  Over the past five years, has council, borough committees, or any other borough official of the borough puchased equipment or materiel for the WMVFD? 

Equipment / Materiel

FSRC Questions:

1. 1.  Over the past five years, has council, borough committees, or any other borough official of the borough puchased equipment or materiel for the WMVFD? 

Digital Comunications Support

The borough fascilitates online reservations for the WMVFD social hall through the official West Mayfield website. The website administrator manges incoming hall rental requests from the public and then exports these notifications to the WMVFD for processing.  

• Water Supply – Fire Hydrants
• Building Fire Extinguishers

Good & Welfare Spending on WMVFD

Financial support toward WMVFD’s Santa Visits by Fire Truck events

• • Amounts provided by borough each year?
    • 2022-10-13: “The candy money has already been budgeted for the Fire Department for Santa on the fire truck. (Note: No such line item exists in the 2022 borough budget. Source: council meeting minutes)
    • 2022-08-11: “Mayor – asked if the Borough Christmas party could be brought back. Since we had already allocated adding more items into the bags brought by Santa in the firetruck that won’t be possible this year but it could be discussed for next year.” (Note: No such line item exists in the 2022 borough budget. Source: council meeting minutes)
    • 2021-12-09: “A motion to purchase candy and treats to be distributed by Santa Claus to the borough children up to $500 was made by Mrs. Sepp and seconded by Mrs. McNeely. The motion passed unanimously. Santa will be visiting the borough children on Sunday, December 19 from noon until 3p.m. The Beaver Falls parade committee donated about 100 toy bags to the borough to also be distributed by Santa Claus.”
    • 2021-10-14: “There will not be a borough Christmas Party this year but extra items will be purchased for the gift bags the kids get from Santa on the firetruck”
    • 2020-12-10: “Mr. Little . . . On behalf of the Fire Department, Santa will be visiting the borough on Saturday the 19th as long as council still approves. Approval was given.”
    • 2020-11-12: “Fire and Police Ms. Harker reported the fire department decided at its meeting to schedule Santa passing out candy to borough children for December 19th beginning at noon. Because of the COVID pandemic there will be no borough Christmas party this year. After a discussion, it was decided to increase the treats that are put in the bags for Santa to deliver to make Christmas a little better for our borough children since there will be no Christmas party.”
    • 2019-11-14: “On December 21, Santa will be making his rounds on the fire truck to distribute candy to borough children.”