HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 43 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Blair, Butler, Cambria, Centre, Cumberland, Fayette, Franklin, Huntingdon, Indiana, Lackawanna, Lawrence, Lebanon, Lehigh, Luzerne, Mifflin, Monroe, Northumberland, Perry, Pike, Schuylkill, Somerset, Susquehanna and York 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 2024, $68.26 million went to 2,501 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
Firemen’s Relief Association of Alpha Fire Company No. 1, Inc. – 2 findings: Unauthorized expenditure; and inadequate and failure to adhere to relief association bylaws.
Allegheny County
Broughton Volunteer Fire Department Relief Association – No findings.
Coraopolis Volunteer Fire Department Relief Association of Coraopolis Borough – No findings.
Dormont Volunteer Firefighters Relief Association – No findings.
Elizabeth Borough Volunteer Fireman’s Relief Association – 1 finding: Failure to obtain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax.
Franklin Park Volunteer Firefighters’ Relief Association of the Borough of Franklin Park – No findings.
Pleasant Hills Volunteer Fire Company and Relief Association, Inc. – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditures.
Blair County
The Tyrone Volunteer Firemen’s Relief Association – 10 finding:
- Insufficient and unreliable severely limited our ability to complete audit objectives for the period January 1, 2014 to December 31, 2017;
- Unauthorized expenditures due to the potential misappropriations of funds;
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Undocumented expenditures;
- Failure to adhere to relief association bylaws;
- Inadequate minutes of meetings;
- Inadequate financial record-keeping system;
- Failure to disclose related party transactions;
- Inappropriate payment of Pennsylvania sales tax;
- Untimely deposit of state aid.
Butler County
Harmony Fire District Relief Association – No findings.
Cambria County
Vintondale Volunteer Fire Company Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to adhere to and inadequate relief association bylaws;
- Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds;
- Noncompliance with prior audit recommendation – inadequate minutes of meetings;
- Failure to obtain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax.
Centre County
Howard Fire Company Volunteer Firemen’s Relief Association – No findings.
Port Matilda Firefighters Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Noncompliance with prior audit recommendation – failure to secure ownership interest purchased equipment for a vehicle;
- Untimely receipt and deposit of state aid;
- Failure to maintain a complete and accurate membership roster.
Cumberland County
Lisburn Community Volunteer Firefighters Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; undocumented expenditures; and inadequate minutes of meetings and relief association bylaws.
West Pennsboro Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
West Shore Bureau of Fire Firefighters’ Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws.
Fayette County
Farmington Volunteer Firemen’s Relief Association – No findings.
Perry Township Volunteer Firemen’s Relief Association Inc. – No findings.
Franklin County
West End Fire and Rescue Company #3 Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.
Huntingdon County
The Three Springs Volunteer Firemen’s Relief Association – No findings.
Indiana County
Clymer Volunteer Firefighters’ Relief Association – No findings.
The Volunteer Firemen’s Relief Association of Blairsville – 1 finding: Untimely deposit of state aid.
Lackawanna County
Mayfield Volunteer Firemen’s Relief Association of The Borough of Mayfield, Pennsylvania – 1 finding: Inadequate minutes of meetings.
Lawrence County
North Beaver Volunteer Fire Department Relief Association – 2 findings: Failure to maintain a complete and accurate equipment roster; and failure to maintain a complete and accurate membership roster.
Taylor Township Vol. Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – untimely receipt and deposit of state aid; and insufficient surety (fidelity) bond coverage.
Lebanon County
The Relief Association of Citizen’s Fire Company #1 of Palmyra, Pennsylvania – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; inadequate relief association bylaws; and inadequate signatory authority for the disbursement of funds.
Lehigh County
Upper Macungie Township Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster, Observation: FDIC coverage limits exceeded.
Luzerne County
Hazle Township Volunteer Fire and Rescue Company, Inc. Firemen’s Relief Association – No findings.
Mocanaqua Volunteer Fireman’s Relief Association – No findings.
Mifflin County
Belleville Fire Co #1 Relief Association – 1 finding: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds.
Monroe County
Barrett Township Firemen’s Relief Association – 1 finding: Payment of Pennsylvania sales tax.
Northumberland County
Ralpho Fire Co. #1 Relief Association – No findings.
Turbot Township Volunteer Firefighter’s Relief Association – 2 findings: Noncompliance with prior audit recommendation: Inadequate minutes of meetings; and noncompliance with prior audit recommendation: failure to maintain a complete and equipment roster.
Perry County
Shermans Dale Community Fire Company Relief Association – No findings.
Pike County
Greeley Volunteer Firefighters’ Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage;
- Noncompliance with prior audit recommendation – inadequate minutes of meetings and relief association bylaws;
- Failure to maintain a complete and accurate equipment roster;
- Failure to maintain a Pennsylvania sales tax exemption;
- Inadequate signatory authority for the disbursement of funds.
Schuylkill County
Branch Township Volunteer Fireman’s Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number.
The Quakake Volunteer Fireman’s Relief Association – 1 finding: Inadequate minutes and relief association bylaws.
The Sacramento Firemen’s Relief Association of Pennsylvania – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number; inadequate signatory authority for the disbursement of funds; and inadequate minutes of meetings.
Somerset County
Hooversville Volunteer Firemen’s Relief Association – No findings.
Susquehanna County
Forest City Fire Department Firemen’s Relief Association – No findings.
Thompson Volunteer Firemen’s Relief Association – 4 findings: Untimely receipt and deposit of state aid, unauthorized expenditure, duplicate payment, inadequate signatory authority for the disbursement of funds
York County
Delta-Cardiff Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; noncompliance with prior audit recommendation – Inadequate financial record-keeping system, inadequate signatory authority for the disbursement of funds
Fireman’s Relief Association of Rose Fire Company No. 1, Inc. – No findings.
Friendship Fireman’s Relief Association of Hallam, PA – 1 finding: Payment of Pennsylvania sales tax.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov