HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 38 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Armstrong, Bedford, Bradford, Bucks, Chester, Clarion, Clearfield, Cumberland, Dauphin, Fayette, Greene, Lackawanna, Luzerne, Lycoming, McKean, Montgomery, Schuylkill, Sullivan, Susquehanna, Washington, Wayne and York counties.
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” DeFoor said. “Our audits make sure state aid is used to equip and protect volunteer firefighters and the communities they serve.”
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2023, $67.44 million went to 2,519 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
VFRAs may have future state aid withheld if they do not comply with applicable state laws, contracts, bylaws and administrative procedures. Relief associations are separate legal entities from the fire departments they support.
The department is required by law to audit volunteer fire relief associations and municipal pension plans that receive state aid through the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities.
Review the latest audit report for the listed VFRAs and learn more about the Department of the Auditor General online at www.PaAuditor.gov. Our updated VFRA guidelines are posted on our website at the Pennsylvania Department of the Auditor General -VRFA Resources (paauditor.gov).
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Allegheny County
East Deer Township Volunteer Firemen’s Relief Association – No findings.
Jefferson Hills Fire & Rescue Relief Association – 1 finding: Failure to secure ownership interest in jointly purchased equipment.
Armstrong County
Distant Area Volunteer Firemen’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.
Bedford County
Hyndman Volunteer Fire Department Inc. Firemen’s Relief Association – 1 finding: Failure to secure ownership interest in jointly purchased equipment.
The Relief Association of Breezewood Volunteer Fire & Relief Company No. 1 – No findings.
Bradford County
Troy Volunteer Firemen’s Relief Association – No findings.
Bucks County
Edgely Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – inadequate minutes of meetings.
Chester County
Lionville Firefighter’s Relief Association – 1 finding: Unauthorized expenditures, Observation: FDIC coverage limits exceeded.
The Glen Moore Firemen’s Relief Association of the Commonwealth of Pennsylvania – 1 finding: Insufficient surety (fidelity) bond coverage.
West Whiteland Fire Company Relief Association – No findings.
Clarion County
Clarion Firemen’s Relief Association – No findings.
Clearfield County
Curwensville Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – relief association federal tax identification number is not registered on relief association accounts.
Cumberland County
The Union Fire Co. Rural Relief Association of the Union Fire Company – No findings.
Dauphin County
Londonderry Township Firemen’s Relief Association of Dauphin County – No findings.
Fayette County
Connellsville Township Volunteer Firemen’s Relief Association – No findings.
Republic Volunteer Firefighters’ Relief Association – No findings.
Greene County
Nemacolin Volunteer Fire Company Relief Association – No findings.
Lackawanna County
Chinchilla Volunteer Firemens Relief Association of South Abington Township – 2 findings: Inadequate relief bylaws; and failure to maintain a complete and accurate membership roster
Jefferson Township Volunteer Fire Company Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds; and insufficient surety (fidelity) bond coverage.
Newton-Ransom Volunteer Firemans Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Unauthorized expenditure;
- Failure to maintain a Pennsylvania sales tax exemption number;
- Inadequate minutes of meetings and relief association bylaws.
Taylor Fire & Rescue Volunteer Firefighters’ Relief Association – No findings.
Taylor Hose and Engine Company Number 1 Relief Association of Taylor, PA – No findings.
Luzerne County
Kingston Firemen Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Sugar Notch Fire and Hose Company Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws.
Lycoming County
The Volunteer Firemen’s Relief Association of Eldred Township Volunteer Fire Company – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; unauthorized expenditure; and inadequate signatory authority for the disbursement of funds.
Waterville Volunteer Firefighters’ Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – inadequate minutes of meetings and relief association bylaws;
- Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds;
- Untimely deposit of state aid;
- Failure to obtain a Pennsylvania sales tax exemption number;
- Failure to maintain a complete and accurate equipment roster.
McKean County
Lewis Run Volunteer Fire Department Relief Association – 2 findings: inadequate signatory authority for the disbursement of funds; and inadequate minutes of meetings and relief association bylaws.
Montgomery County
Lower Frederick Fire Company Relief Association of the Township of Lower Frederick – No findings.
Telford Volunteer Fire Company Relief Association – No findings.
Schuylkill County
Fireman’s Relief Association of Middleport, PA – 5 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Noncompliance with prior audit recommendation – failure to maintain minutes of meetings;
- Untimely deposit of state aid;
- Failure to maintain surety (fidelity) bond coverage;
- Failure to obtain a Pennsylvania sales tax exemption number.
Firemen’s Relief Association of the Borough of Schuylkill Haven, PA 17972 – No findings.
Seltzer Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to conduct annual physical equipment inventories; and unauthorized expenditures.
Sullivan County
Ber-Mil Fireman’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number; and insufficient surety (fidelity) bond coverage.
Susquehanna County
Volunteer Firefighter’s Relief Association of the Borough of Great Bend – No findings.
Washington County
The Relief Association of the Stockdale Volunteer Fire Department – 2 findings: Inadequate documentation to verify proceeds from the sale of a jointly purchased vehicle; and failure to obtain a Pennsylvania sales tax exemption number.
Wayne County
Texas Township Volunteer Firefighter’s Relief Association – 2 findings: Untimely receipt and deposits of state aid; and failure to deposit proceeds from the sale of jointly purchased vehicles.
York County
Monaghan Township Firemen’s Relief Association in the Commonwealth of Pennsylvania – No findings
Susquehanna Fire Co. #1 Relief Association – 2 findings: Untimely deposit of state aid; and failure to deposit proceeds from the sale of a jointly purchased vehicle.
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