HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 36 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Blair, Bradford, Bucks, Butler, Carbon, Centre, Clarion, Clearfield, Clinton, Erie, Lehigh, Luzerne, Lycoming, McKean, Mercer, Northumberland, Pike, Potter, Schuylkill, Snyder, Tioga, Warren, Washington and Westmoreland 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 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.
Allegheny County
Clairton Volunteer Firemen’s Relief Association – 1 finding: Payment of Pennsylvania sales tax.
Reserve Township Firemen’s Relief Association – No findings.
White Oak Borough Volunteer Fire Company No. 1 Relief Association – No findings.
Blair County
Claysburg Volunteer Fireman’s Relief Association – No findings.
Excelsior Fire Company Fireman’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.
Bradford County
Firemen’s Relief Association of Athens, Pa. – 1 finding: Inadequate signatory authority for the disbursement of funds.
The Volunteer Firemen’s Relief Association of Sayre – 1 finding: Unauthorized expenditures.
Bucks County
Warminster Fire Company #1 Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; failure to maintain surety (fidelity) bond coverage; and undocumented expenditures.
Butler County
Saxonburg Volunteer Firefighters’ Relief Association – No findings.
Carbon County
The Volunteer Firemen’s Relief Association of Lehighton – 1 finding: Failure to maintain a complete and accurate equipment roster.
Centre County
Mountain Top Firemen’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.
Clarion County
Millcreek Township Volunteer Firemen’s Association – No findings.
Washington Township Volunteer Fire Department Relief Association – No findings.
Clearfield County
Clearfield Volunteer Firemen’s Relief Association of the State of Pennsylvania – 3 findings: Poor stewardship of relief association assets and related party transactions; failure to deposit proceeds from the sale of jointly purchased vehicles; and relief association’s federal tax identification number is not registered on relief association cash and investment accounts.
Clinton County
Flemington Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation –
payment of Pennsylvania sales tax.
Erie County
Corry Firemen’s Relief Association – 4 findings:
- Duplicate payment
- Insufficient surety fidelity) bond coverage
- Inadequate signatory authority for the disbursement of funds and inadequate relief association bylaws
- Inappropriate ownership of rescue
Giard Borough Firemen’s Relief Association of the State of Pennsylvania, Incorporated – 2 findings: Inadequate minutes of meetings; and failure to define discretionary benefits.
The Lake Shore Firemen’s Relief Association – 3 findings: Untimely deposit of state aid; failure to adhere to relief association bylaws and inadequate signatory authority for the disbursement of funds; and
failure to segregate relief association officers’ duties.
West Lake Firemen’s Relief Association – 2 findings: Inadequate minutes of meetings; and failure to maintain a complete and accurate equipment roster.
West Ridge Fireman’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – unauthorized expenditures
- Noncompliance with prior audit recommendation – undocumented expenditures
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster
- Failure to maintain a compere and accurate equipment
Lehigh County
Upper Saucon Volunteer Fire Department #1 Relief Association – No findings.
Luzerne County
Hanover Township Fireman’s Relief Association – No findings.
Hazleton Volunteer Firemen’s Relief Association of Hazleton, PA – 2 findings: Undocumented expenditures; and failure to obtain a Pennsylvania sales tax exemption number.
Lycoming County
The Black Forest Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage; and noncompliance with prior audit recommendation – inadequate relief association bylaws and failure to adhere to relief association bylaws
McKean County
Smethport Firemen’s Relief Association – No findings.
Mercer County
Farrell Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; and noncompliance with prior audit recommendation – inadequate minutes of meetings and relief association bylaws.
Fredonia Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to segregate relief association officers’ duties.
Grove City Volunteer Fire Department Relief Fund – No findings.
West Middlesex Volunteer Firemen’s Relief Association – No findings.
Northumberland County
Elysburg Firemens Relief Association – No findings.
Pike County
Matamoras Fireman’s Relief Association – 2 findings: Documentation supporting expenditures not readily available and provided untimely; and failure to maintain a complete and accurate equipment roster.
Potter County
Galeton Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation –
insufficient surety (fidelity) bond coverage; and untimely receipt and deposit of state aid.
Schuylkill County
Ryan Township Firemen’s Relief Association – 1 finding: Inadequate minutes of meetings.
Schuylkill Township Volunteer Fireman’s Relief Association – No findings.
Tremont Firemen’s Relief Fund Association – 1 finding: Untimely receipt and deposit of state aid.
Snyder County
The Firemen’s Relief Association of Shamokin Dam – 3 findings: Noncompliance with prior audit recommendation – inadequate relief association bylaws; noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; and undocumented expenditures.
Tioga County
Osceola Volunteer Firemen’s Relief Association – No findings.
Wellsboro Firemen’s Relief Association – No findings.
Warren County
Garland Volunteer Fire Department Incorporated Firemen’s Relief Association – No findings.
Washington County
Ellsworth Volunteer Firemen’s Relief Association – No findings.
New Eagle Volunteer Firefighter’s Relief Association – No findings.
West Brownsville Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursements of funds and inadequate internal controls; and inappropriate ownership of rescue vehicle.
Westmoreland County
Sutersville Volunteer Fire Company Relief Association – No findings.
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