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PA Department of the Auditor General

HARRISBURG –Auditor General Timothy DeFoor today announced the release of audit reports for 48 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Armstrong, Beaver, Berks, Blair, Bradford, Bucks, Butler, Cameron, Clarion, Clearfield, Crawford, Dauphin, Delaware, Elk, Greene, Lackawanna, Lawrence, Luzerne, Lycoming, Mercer, Montgomery, Northampton, Pike, Schuylkill, Snyder, Susquehanna and Westmoreland 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 2022, $66.7 million went to 2,514 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

Big Sewickley Creek Volunteer Firemens Relief Association – 2 findings: Inadequate minutes of meetings and relief association bylaws, failure to obtain a Pennsylvania sales tax exemption

Penn Hills Volunteer Fireman’s Relief Association, Penn Hills – No findings.

Rural Ridge Volunteer Firefighter’s Relief Association of Rural Ridge in the Township of Indiana – 3 findings: Undocumented expenditure, inadequate signatory authority for the disbursement of funds, failure to maintain a complete and accurate equipment

West Deer #2 Volunteer Firemen’s Relief Association – No findings.

Armstrong County

Fireman’s Relief Association of Hose Company No. 1, Ford City, Pennsylvania – No findings.

Beaver County

City of Beaver Falls Volunteer Firemen’s Relief Association – 1 finding: Untimely receipt and deposit of state aid

Berks County

Fireman’s Relief Association of the Fleetwood Volunteer Fire Company No. 1 – 1 finding: Inadequate minutes of meetings and relief association bylaws

Blair County

Sinking Valley Volunteer Firemen’s Relief Association – No findings.

Bradford County

Franklin Township Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation: Untimely receipt and deposit of state aid, failure to obtain a Pennsylvania sales tax exemption number

Vigilante Engine Company No. 1 Rome, PA Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number

Bucks County

Union Fire Company Fireman’s Relief Association of Bensalem Township – 5 findings: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster, failure to deposit proceeds from the sale of a jointly purchased vehicle, undocumented expenditures, unauthorized expenditures, inadequate minutes of meetings

Butler County

Eau Claire Fire Relief Association – No findings.

Cameron County

Emporium Volunteer Fire Department Relief Association – 3 findings: Noncompliance with prior audit recommendation: Untimely receipt and deposit of state aid, unauthorized expenditure, inadequate minutes of meetings and relief association

Clarion County

Shippenville-Elk Township Fireman’s Relief Association of Shippenville, Pennsylvania – No findings.

Clearfield County

LeContes Mills Volunteer Firemen’s Relief Association – No findings.

Mahaffey Volunteer Firemen’s Relief Association – 1 finding: Payment of Pennsylvania sales tax

Penfield Volunteer Fireman Relief Association – No findings.

The Grassflat Volunteer Firemen’s Relief Association – No findings.

The Ramey Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Undocumented expenditure

The Union Township Civilian Defense Fireman’s Relief Association – 1 finding: Relief association checking account inappropriately registered under affiliated fire services organization’s federal tax identification number

Crawford County

West Meade Township No. 2 Firemans Relief Association – 2 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, unauthorized expenditures

Dauphin County

The Steelton Firemans’ Relief Association of the State of Pennsylvania – No findings.

Delaware County

The Firemen’s Relief Association of Lansdowne, PA – 3 findings: Inadequate relief association bylaws, inadequate minutes of meetings, failure to conduct annual physical equipment inventories

The Ridley Park Firemen’s Relief Association of Ridley Park, Delaware County – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster

Elk County

Ridgeway Firemen’s Relief Association, Inc – No findings.

Greene County

Clarksville and Community Volunteer Fire Department and Relief Association – 3 findings: Untimely deposit of state aid, improper deposit of grant funds, insufficient surety (fidelity) bond coverage

Graysville Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage

Lackawanna County

Scott Township Fireman’s Relief Association – 2 findings: Noncompliance with prior audit recommendation: Insufficient surety (fidelity) bond coverage, inadequate minutes of meetings and relief association bylaws

Lawrence County

Courtdale Volunteer Firemen’s Relief Association – 3 findings: Untimely deposit of state aid, failure to adhere to relief association bylaws, inadequate minutes of meetings and relief association bylaws

Pulaski Township Volunteer Firefighters’ Relief Association – No findings.

Wampum Volunteer Firemen’s Relief Association – No findings.

Luzerne County

Hollenback Township Volunteer Firemen’s Relief Association – No findings.

Nescopeck Township Volunteer Firemen’s Relief Association – No findings.

Lycoming County

Muncy Township Volunteer Fireman’s Relief Association – No findings.

The Trout Run Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditure

Mercer County

The Jackson Center Volunteer Firemen’s Relief Association – 3 findings: Improper state aid transfers, inadequate surety (fidelity) bond coverage, inadequate minutes of meetings

West Salem Firemen’s Relief Association – No findings.

Montgomery County

Sanatoga Firefighters’ Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage

The Harleysville Firemen’s Relief Association – No findings.

Northampton County

Bushkill Township Firemen’s Relief Association of the Township of Bushkill – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster

Pike County

Tafton Volunteer Firemen’s Relief Association – No findings.

Schuylkill County

Mount Carbon Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation: Inadequate signatory authority for the disbursement of funds, failure to maintain surety (fidelity) bond coverage

South Cass Citizen’s Fire Company Relief Association of Primrose  – No findings.

Snyder County

Perry Township Firemen’s Relief Association – 2 findings: Untimely deposit of state aid, failure to maintain a complete and accurate equipment roster

Susquehanna County

The Little Meadows Fireman’s Relief Association – No findings.

Union Dale Volunteer Fire Company Relief Association – No findings.

Westmoreland County

Hunker Volunteer Fire Department Relief Association – No findings.

Vandergrift Volunteer Firemen’s Relief Association of Vandergrift, Pennsylvania – No findings.

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Pennsylvania Department
of the Auditor General