Resources for VFRAs
Our department distributes state aid for Volunteer Firefighter Relief Associations (VFRAs), which provide equipment, insurance and other forms of support to volunteer firefighters and the volunteer firefighter service.
VFRA Resources
Resources to help VFRAs ensure they comply with applicable state laws, contracts, bylaws, and administrative procedures that govern the use of state aid are available below.
706B Form E-Filing User Guide
Chart of Account
Cumulative Equipment Inventory
Donation of Equipment Agreement (Example)
Financial Statement
Fire Roster
Investment Roster
Investments
Joint Vehicle Purchase Agreement (Example)
Journals and Ledgers – Checking Account Ledger
Journals and Ledgers – Disbursement Ledger
Journals and Ledgers – Receipt Ledger
Journals and Ledgers – Savings Account Ledger
Lease-Purchase Agreement (Example)
Loan to Fire Company Agreement (Example)
Loans to Relief – Liabilities
Loans – Mortgages
Membership Roster
State Aid Calculation (Example)
VFRA Management Guidelines
VFRA & Municipal Pension Allocations
The Department of the Auditor General is charged with administering the state’s General Municipal Pension System State Aid Program that helps local governments defray the cost of employee, police and firefighter pension plans maintained by municipalities, regional police forces and councils of government.
In addition, funds are allocated through the department and local municipalities to nearly 2,000 volunteer firefighter relief associations to enable the purchase of training, equipment and insurance, and pay for death benefits for volunteer firefighters. Revenue for the state aid comes from a two percent tax on premiums paid for casualty and fire insurance sold in Pennsylvania by out-of-state insurance companies.
Allocation Information
Select a county below to access its associated allocations for 2023.