HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 48 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Armstrong, Bedford, Berks, Butler, Chester, Clearfield, Columbia, Crawford, Cumberland, Dauphin, Fayette, Jefferson, Lebanon, Lehigh, Luzerne, Montgomery, Northampton, Pike, Schuylkill, Union, Washington, 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.
Adams County
Bendersville Community Volunteer Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Allegheny County
Citizen’s Volunteer Hose Company #1 Relief Association of Birdville, PA – No findings.
Fair Oaks Volunteer Fire Department Relief Association – No findings.
Frazer Township Volunteer Fire Department Number 1 Relief Association – No findings.
Leetsdale Fire Department Firemen’s Relief Association – No findings.
Millvale Volunteer Fire Person’s Relief Association of Millvale Pennsylvania – No findings.
Armstrong County
West Kittanning Volunteer Firefighters’ Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Bedford County
Bedford Firemen’s Relief Association of the State of Pennsylvania – 3 findings: Unauthorized expenditures, failure to secure joint ownership agreement in building project, failure to maintain a complete and accurate equipment roster
Chaneysville Volunteer Firefighters’ Relief Association – 2 findings: Inadequate signatory authority for the disbursement of funds and inadequate relief association bylaws, failure to conduct annual physical equipment inventories
Everett Fire Company, No. 1 Fireman’s Relief Association – 1 finding: Failure to secure ownership interest in jointly purchased equipment
Berks County
Brecknock Township Fire Co. No. 1 Relief Association – 2 findings: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster, failure to deposit proceeds from the sale of a jointly purchased vehicle
Topton Fireman’s Relief Association – No findings.
Butler County
Middlesex Township Volunteer Fire Company Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Chester County
Cochranville Fire Company Relief – No findings.
The Avondale Fire Company No. 1 Relief Association – 2 findings: Noncompliance with prior audit recommendation: Unauthorized expenditures, duplicate payment
Clearfield County
Wallaceton Area Volunteer Firemen’s Relief Association of Wallaceton Borough – No findings.
Columbia County
The Catawissa Firemen’s Relief Association of Catawissa, Pennsylvania – No findings.
Crawford County
Hydetown Volunteer Fire Department Relief Association – 3 findings: Undocumented expenditures, failure to maintain surety (fidelity) bond coverage, failure to obtain a Pennsylvania sales tax exemption number
Cumberland County
Shiremanstown Firemans’ Relief Association – 11 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, noncompliance with prior audit recommendation: failure to maintain surety (fidelity) bond coverage, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, noncompliance with prior audit recommendation: inadequate internal controls, noncompliance with prior audit recommendation: unauthorized expenditures, failure to segregate relief association officers’ duties, inadequate signatory authority for the disbursement of funds, inappropriate ownership of rescue vehicles, inadequate minutes of meetings and relief association, failure to maintain a complete and accurate membership roster
Dauphin County
Hummelstown Chemical Fire Company #1 Firefighter’s Relief Association – No findings.
Lykens Volunteer Firefighters’ Relief Association – No findings.
Middletown Fireman’s Relief Association – No findings.
Fayette County
Saltlick Township Volunteer Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Jefferson County
Brockway Volunteer Firefighters’ Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Corsica Volunteer Firemens Relief Association – 4 findings: Failure to adhere to relief association bylaws, inadequate minutes of meetings, inadequate signatory authority for the disbursement of funds, failure to maintain a complete and accurate equipment roster
Lebanon County
Annville Area Volunteer Firefighters’ Relief Association – No findings.
Lehigh County
Salisbury Township Volunteer Fireman’s Relief Association – 2 findings: Failure to secure ownership interest in jointly purchased vehicle, failure to maintain a complete and accurate equipment roster
Whitehall Township Volunteer Firefighters Relief Association of Lehigh County – 3 findings: Failure to deposit proceeds from the sale of a jointly purchased vehicle, inadequate internal controls, failure to maintain a complete and accurate equipment roster
Luzerne County
Franklin Township Volunteer Fire Company Relief Association – No findings.
Newport Township Firemen’s Relief Association of Newport Township – No findings.
Rescue Hose Co. #1 of Ashley Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Tilbury Volunteer Fire Company Relief Association – 1 finding: Failure to maintain surety (fidelity) bond coverage
Montgomery County
The Volunteer Fireman’s Relief Association of Worchester Township, Montgomery County, Pennsylvania – No findings.
Northampton County
The Pen Argyl Firemen’s Relief Association – 2 findings: Unauthorized expenditures, failure to maintain a Pennsylvania sales tax exemption number
Pike County
The Westfall Township Volunteer Fire Department Relief Association – 1 finding: Failure to segregate relief association officers’ duties
Schuylkill County
Branchdale Volunteer Fireman’s Relief Association – No findings.
Butler Township Volunteer Firemen’s Relief Association of Butler Township, State of Pennsylvania – No findings.
Hegins Township Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster
Mahanoy City Volunteer Firemen’s Relief Association – No findings.
North End Volunteer Fireman’s Relief Association of Pine Grove – No findings.
Nuremberg-Weston Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Inadequate minutes of meetings and relief association bylaws
The East Union Township Firefighters’ Relief Association – No findings.
Union County
The William Cameron Firemen’s Relief Association of Lewisburg, Pennsylvania – 1 finding: Noncompliance with prior audit recommendation: Inadequate signatory authority for the disbursement of funds
White Deer Township Fireman’s Relief Association – 3 findings: Inadequate signatory authority for the disbursement of funds, failure to secure ownership interest in jointly purchased vehicle, inadequate financial record-keeping system
Washington County
Avella Volunteer Firemans Relief Association – No findings.
Finleyville Volunteer Fireman’s Relief Association – No findings.
Westmoreland County
The Fort Allen Volunteer Fire Company Relief Association – No findings.
York County
York Volunteer Firemen’s Relief Association of the City of York, Pennsylvania – 4 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, noncompliance with prior audit recommendation: inadequate relief association bylaws, noncompliance with prior audit recommendation: failure to maintain a complete and accurate member roster, noncompliance with prior audit recommendation: failure to maintain a compete and accurate equipment roster
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