This audit found during the period January 1, 2021, through October 31, 2022, the Department of Insurance (DOI) awarded $56.2 million of Volunteer Fire Department Fund grants. As of November 30, 2022, $41.1 million (73%) was disbursed to volunteer fire departments. The audit also found that: (1) DOI awarded Volunteer Fire Department Fund grants with limited verification that volunteer fire departments that were awarded grants were eligible to receive grants or had the greatest need of grant funds, and (2) DOI did not disburse Fire Grants to volunteer fire departments in accordance with DOI policy. As a result, there was an increased risk DOI did not award grants fairly and equitably to eligible volunteer fire departments. Additionally, there was an increased risk that Fire Grants were not used to purchase equipment or make capital improvements necessary to provide fire protection services. Details about each item are provided in the Findings, Recommendations, and Responses section of the report. DOI disagreed with one of the findings in the report.  As a result, the report includes a State Auditor’s Response to ensure readers have complete and accurate information and are not misled.

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