ZELIENOPLE — The Volunteer Firefighters Relief Association was recently notified of three findings in an audit done by the state.

A report released by the Department of the State Auditor said the association has failed to maintain a complete and accurate equipment roster, has undocumented expenses and had an untimely deposit of its state aid.

The fire department has since corrected the issues, said Assistant Chief Scott Garing.

“Everything they found in the audit has been reconciled,” Garing said. “They were some small hiccups really, it’s all just paperwork stuff.”

The association spent $114,630 on equipment in 2013, but does not have an inventory of the gear, according to the report.

The lack of an inventory of items purchased with state funds was reported in the association’s previous audit and was not corrected, which was a cause for concern from the auditor’s office, said auditor’s office spokesman Mike Hoover.

If the same problem were to arise a third time in a future audit, the department would consider sanctions, such as withholding state aid from the fire department, Hoover said.

The association had $3,597 in expenses that were undocumented by receipts and it deposited its $22,188 of state aid in an untimely matter.

The aid is administered through Zelienople borough, which provided the check in October 2012. The association deposited the check in February, which was not within 60 days of the money’s distribution by the state treasurer, which is the requirement.

The relief association is responsible for state aid money, which can only be spent on certain things associated with training, education and safety, Garing said.

The fire department receives local tax money from the borough and raises money through fundraisers, which pay for most of its equipment and operating costs.

The purpose of the state audit is to make sure associations such as the one in Zelienople follow regulations and keep proper track of its money from the state.

The report says the association has acknowledged the findings and plans to work to correct them.

“Those are paperwork issues they need to address and we are cognizant of the fact that they said they will address them,” Hoover said.

The department conducts the audits every four years, though departments that have had issues can sometimes be audited more frequently, he said.

The Lyndora Volunteer Firefighters Relief Association was also audited, though the department reported no findings.