HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 36 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Blair, Bucks, Butler, Cambria, Chester, Clarion, Erie, Fayette, Huntingdon, Indiana, Luzerne, Lycoming, Mercer, Monroe, Montgomery, Northampton, Perry, Pike, Tioga, Venango, Washington and Westmoreland counties.
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” Auditor General 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.
Adams County
The Greenmount Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster
- Failure to secure ownership interest in purchased equipment
- Inadequate financial record-keeping system
- Payment of Pennsylvania sales tax
Allegheny County
Blaine Hill Volunteer Firemen’s Relief Association – 2 findings: Undocumented expenditure; and inadequate financial record-keeping system.
Sharpsburg Fireman’s Relief Association – No findings.
Blair County
Blue Knob Volunteer Firemen’s Relief Association – No findings.
Martinsburg Volunteer Firemen’s Relief Association – No findings.
Bucks County
The Volunteer Fireman’s Relief Association of Parkland, Pennsylvania – No findings
Butler County
Adams Area Firemen’s Relief Association – No findings.
Cambria County
Hope Fire Company Relief Association – No findings.
Middle Taylor Twp. Vol. Fire Co. Relief Association – No findings.
Nanty-Glo Volunteer Fire Company No. 1 Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – inadequate surety (fidelity) bond coverage
- Unauthorized expenditures
- Inadequate signatory authority for the disbursement of funds
- Failure to maintain a complete and accurate equipment roster
Chester County
Downingtown Firemen’s Relief Association – No findings.
Clarion County
Limestone Township Volunteer Fireman’s Relief Association – No findings.
Erie County
Elgin-Beaverdam Hose Company Fireman’s Relief Association, Inc. – No findings.
Fayette County
Brownsville Firemen’s Relief Association – No findings.
Huntingdon County
Mill Creek Borough Volunteer Fire Company Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to adhere to relief association bylaws; and failure to secure ownership interest in purchased equipment.
Indiana County
Aultman Volunteer Fire Association, Inc. Relief Fund – No findings.
Clyde Volunteer Dire Company of West Wheatfield Township Relief Association – No findings.
Iselin-West Lebanon Firefighter Relief Association – 2 findings: Undocumented expenditure; and failure to obtain surety (fidelity) bond coverage.
Luzerne County
Laflin Fireman’s Relief Association of Pennsylvania – No findings.
Lycoming County
Woodward Township Volunteer Fire Company – No findings.
Mercer County
Greenville Volunteer Fireman’s Relief Association – No findings.
Sandy Lake Volunteer Fire and Rescue Company and Relief Association – 2 findings: Undocumented expenditures; and inadequate minutes of meetings and relief association bylaws.
Monroe County
Delaware Water Gap Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – untimely receipt and deposit of state aid; noncompliance with prior audit recommendation – inadequate minutes of meetings; and noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster.
Montgomery County
Ringing Hill Firemen’s Relief Association – No findings.
Royersford Firemen’s Relief Association – No findings.
Upper Dublin Township Firemen’s Relief Association – No findings.
Volunteer Fireman’s Relief Association of the Philadelphia Steam Fire Engine Co. #1 – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster.
Northampton County
Freemansburg Volunteer Firemen’s Relief Association, Inc. – No findings.
Wilson Borough Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate minutes of meetings and relief association bylaws; and failure to conduct annual physical equipment inventories.
Perry County
Firemen’s Relief Association Within The Confines of Perdix Fire Company No. 1, Already Incorporated, Township of Penn, Perry County – 3 findings: Noncompliance with prior audit recommendation– lack of cooperation from the last known relief association officials severely limited the scope of the audit; noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds; and relief association checking account inappropriately registered under incorrect federal tax identification number with financial institution.
Pike County
Hemlock Farms Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds; untimely receipts and deposits of state aid; and insufficient fidelity (surety) bond coverage.
Tioga County
Mansfield Volunteer Firemen’s Relief Association – Observation: FDIC coverage limits exceeded.
Venango County
Pleasantville Volunteer Fire Department Relief Association Inc. of the State of Pennsylvania – No findings.
Washington County
Cecil Township Volunteer Fire Company No. 2 Relief Association – 2 findings: Unauthorized expenditures; and insufficient surety (fidelity) bond coverage.
Jefferson Township Volunteer Firemen’s Relief Association – No findings.
Westmoreland County
Greensburg Volunteer Firemen’s Relief Association – 2 findings: Inappropriate ownership of rescue vehicle; and unauthorized expenditures.
###
Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov