HARRISBURG –Auditor General Timothy DeFoor today announced the release of audit reports for 32 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Bucks, Chester, Clearfield, Dauphin, Erie, Huntingdon, Jefferson, Juniata, Lackawanna, Lawrence, Lebanon, McKean, Mercer, Montgomery, Schuylkill, Sullivan, Venango, Warren, Washington, 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 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
Oak Ridge Volunteer Firemen’s Relief Association – 3 findings: Insufficient surety (fidelity) bond coverage, failure to obtain a federal tax identification number, failure to maintain a Pennsylvania sales tax exemption number
Beaver County
Vanport Township Volunteer Firemens Relief Association – No findings
Bucks County
Firemen’s Relief Association of Chalfont of the State of Pennsylvania – No findings
Chester County
Kennett Square Firemen’s Relief Association of the Commonwealth of Pennsylvania – No findings
Clearfield County
Glen Hope Firemen’s Relief Association – No findings
Karthaus Firemen’s Relief Association – No findings
Sandy Township Firefighters Relief Association – No findings
Dauphin County
Berrysburg and Community Fire Company, Relief Association – 4 findings: Noncompliance with prior audit recommendation: Inadequate relief association bylaws, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, untimely deposit of state aid
Erie County
Greenfield Township Volunteer Fire Company Relief Association – 1 finding: Untimely deposit of state aid
Huntingdon County
R.W. & BT. Volunteer Firefighters’ Association of Wood Township – 3 findings: Undocumented expenditures, inadequate minutes of meetings and relief association bylaws, failure to maintain a complete and accurate equipment roster
Jefferson County
Perry Township Jefferson County Foreign Fire Relief Association – No findings
Juniata County
Lack-Tuscarora EMS Fireman’s Relief Association – No findings
Lackawanna County
Covington Independent Volunteer Firemen’s Relief Association – No findings.
Greenwood Hose Company No. 1 Volunteer Firemen’s Relief Association – No findings.
Lawrence County
Mahoning Township Volunteer Firemen’s Relief Association – 1 finding: Failure to obtain a Pennsylvania sales tax exemption number
New Wilmington Volunteer Firefighters’ Relief Association – 1 finding: Noncompliance with prior audit recommendation: Inadequate relief association bylaws
Lebanon County
Kutztown Volunteer Community Fire Company Relief Association – 2 findings: Failure to maintain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax, failure to maintain a complete and accurate equipment roster
McKean County
Lafayette Township Volunteer Firemen’s Relief Association – No findings.
Mercer County
East End Volunteer Fire Department No. 1 Relief Association – 3 findings: Inadequate minutes of meetings and relief association bylaws, improper equipment donation transaction, insufficient surety (fidelity) bond coverage
Wheatland Volunteer Firemen’s Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Montgomery County
Relief Association of the Jefferson Fire Co. #1 – 3 findings: Noncompliance with prior audit recommendation: Unauthorized expenditures, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, undocumented expenditures
Souderton Firemen’s Relief Association – No findings
Schuylkill County
Newtown Volunteer Firefighters’ Relief Association – No findings
The Pottsville Firemen’s Relief Trust Association – 4 findings: Unauthorized expenditures, duplicate payments, untimely receipt and deposit of state aid, insufficient surety (fidelity) bond coverage
Sullivan County
Eagles Mere Volunteer Firemen’s Relief Association – No findings
Venango County
Cornplanter Township Volunteer Firefighters’ Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster
Warren County
Lander Volunteer Firemen’s Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Pleasant Township Volunteer Firemen’s Relief Association – 1 finding: Untimely deposit of state aid
Washington County
Charleroi Volunteer Fire Department Relief Association – No findings
Wayne County
Pleasant Mount Emergency Services Relief Association – 4 findings: Undocumented expenditures, untimely deposits of state aid, inappropriate ownership of trailer, failure to maintain a complete and accurate membership roster
Westmoreland County
Penn Volunteer Fire Company’s Relief Association of Penn – No findings
York County
Newberry Township Firemans’ Relief Association – 1 finding: Failure to maintain a complete and accurate equipment roster
Review other recent audits, sign up to be notified when new audits are released and learn more about the Department of the Auditor General online at www.PaAuditor.gov.
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