HARRISBURG – Auditor General Timothy DeFoor today announced audit reports have been released for 25 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Bucks, Centre, Clarion, Delaware, Erie, Fayette, Juniata, Lackawanna, Lancaster, Lawrence, Luzerne, Mercer, Potter, Warren, Wayne, Westmoreland 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.”
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.
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Adams County
Buchanan Valley Firemens Relief Association – No findings.
Allegheny County
Green Tree Volunteer Firemen’s Relief Association – No findings.
Neville Island Volunteer Firefighters’ Relief Association – No findings.
North Fayette Township Volunteer Firemen’s Relief Association – No findings.
Sturgeon Volunteer Firefighter’ Relief Association – No findings.
Volunteer Fire Company of Mt. Lebanon, Inc., Relief Fund Association – No findings.
Volunteer Firemen’s Relief Association of Liberty Borough – No findings.
Bucks County
Tullytown Volunteer Firefighter’s Relief Association – No findings.
Centre County
Howard Fire Company Volunteer Firemen’s Relief Association – 1 finding: Failure to disclose related party transactions
Clarion County
Perry Township Volunteer Fireman’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds
Delaware County
Chester Heights Volunteer Firefighter’s Relief Association – No findings.
Erie County
Elgin-Beaverdam Hose Company Fireman’s Relief Association – No findings.
Sheakleyville Community Volunteer Fire Department Relief Association – 2 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, unauthorized expenditures
Fayette County
Normalville Area Volunteer Fire Department Relief Association – 2 findings: Insufficient surety (fidelity) bond coverage, failure to obtain a Pennsylvania sales tax exemption number
Juniata County
The Richfield Firemen’s Relief Association of the Richfield Fire Company – No findings.
Lackawanna County
Madisonville Independent Fire Company Relief Association – 1 finding: Noncompliance with prior audit recommendation: Undocumented expenditure
Lancaster County
The Volunteer Fireman’s Relief Association of Christiana, Lancaster County – 1 finding: Unauthorized expenditures
Weaverland Valley Fire Department Volunteer Firefighter Relief Association – 4 findings: Noncompliance with prior audit recommendation: Relief association checking account inappropriately registered under affiliated fire service organization’s federal tax identification number, unauthorized expenditures, failure to maintain a complete and accurate membership roster, failure to obtain a Pennsylvania state sales tax exemption number
Lawrence County
Slippery Rock Township Firemen’s Relief Association, Inc. – No findings.
Luzerne County
Shavertown Fireman’s Relief Association of Shavertown in Kingston Township – No findings.
Mercer County
Greenville Volunteer Fireman’s Relief Association – No findings.
Potter County
The Shinglehouse Volunteer Firefighters Relief Association – No findings.
Warren County
Clarendon Firemen’s Relief Association – No findings.
Wayne County
Prompton Fire & Rescue Relief Association Unit – 4 findings: Noncompliance with prior audit recommendation: Untimely receipt and deposit of state aid, unauthorized expenditures, inadequate surety (fidelity) bond coverage, failure to obtain a federal tax identification
Westmoreland County
The Fairfield Township Volunteer Firefighters Relief Association – No findings.
York County
Northern York County Firefighter’s Relief Association – 4 findings: Inadequate minutes of meetings, failure to maintain a complete and accurate equipment roster, improper equipment donation transaction, undocumented expenditure
# # #