HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 37 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Armstrong, Bradford, Cambria, Carbon, Centre, Crawford, Cumberland, Dauphin, Delaware, Erie, Juniata, Lawrence, Luzerne, Lycoming, Monroe, Mongomery, Northampton, Northumberland, Snyder, Warren, Washington, Westmoreland 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
East Berlin Firemens Relief Fund Association – 1 finding: Inappropriate pre-signing of blank checks.
Fairfield Community Firemen’s Relief Association – No findings.
Allegheny County
Cochran Hose Company Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Dravosburg No. 1 Volunteer Fire Department Relief Association – No findings.
Fawn Township Fire Department No. 1 Fireman’s Relief Association of Fawn Township – 1 finding: Inadequate minutes of meetings and relief association bylaws.
Gill Hall Volunteer Fire Company Relief Association – No findings.
Marshall Township Volunteer Fire Department Relief Association – No findings.
Armstrong County
Dayton District Volunteer Fire Department Relief Association – 1 finding: Untimely receipt and deposit of state aid.
Bradford County
Wilmot Township Firemen’s Relief Association – No findings.
Cambria County
Cresson Volunteer Firemen’s Relief Association of Cresson, PA – No findings.
Gallitzin Fire Company, No. 1 Relief Association – No findings.
Jackson Township Volunteer Fire Company Number One (1) Relief Association – No findings.
Lilly Community Fire Co. Relief Association of Lilly, PA – No findings.
Carbon County
The Mauch Chunk Firemen’s Relief Association of Jim Thorpe – No findings.
Centre County
Snow Shoe Firemen’s Relief Association of Snow Shoe, PA – 1 finding: Failure to disclose related party transaction
Crawford County
Cochranton Volunteer Fire Department’s Relief Association – 2 findings: Duplicate payment; and undocumented expenditures.
Cumberland County
Lower Allen Fire Co. No. 1 Relief Association – No findings.
Dauphin County
Volunteer Fireman’s Relief Association of Rush Township – 9 findings: Noncompliance with prior audit recommendation: undocumented expenditures, Noncompliance with prior audit recommendation: failure to adhere to relief association bylaws, Noncompliance with prior audit recommendation: failure to maintain surety (fidelity) bond coverage, Noncompliance with prior audit recommendation: failure to maintain minutes of meetings, Noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, Noncompliance with prior audit recommendation: failure to maintain a complete and accurate membership roster, inappropriate transfer of funds, improper dissolution, inadequate financial record-keeping system.
Delaware County
Media Fire & Hook Ladder Co. No. 1 Relief Association – 2 findings: Noncompliance with prior audit recommendation: Inadequate signatory authority for the disbursement of funds, unauthorized expenditures.
Erie County
Fairfield Hose Company Firefighters Relief Association – 2 findings: Undocumented expenditures; and inadequate minutes of meetings and relief association bylaws.
Juniata County
The Richfield Firemen’s Relief Association of the Richfield Fire Company – No findings.
Lawrence County
Scott Township Volunteer Firemen’s Relief Association – 2 findings: Untimely deposit of state aid, failure to maintain a complete and accurate membership roster.
Luzerne County
Dennison Township Volunteer Fireman’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Lycoming County
Loyalsock Volunteer Fire Company No. 1’s Relief Association – 1 finding: Failure to deposit proceeds from the sale of a jointly purchased vehicle.
Muncy Firemen’s Relief Association – No findings.
Monroe County
Polk Township Volunteer Fire Company Relief Association – No findings.
Montgomery County
Fireman’s Relief Association of Jenkintown – 2 findings: Unauthorized expenditure; and failure to monitor and comply with bylaws for fitness club membership usage.
Green Lane Firemen’s Relief Association – No findings.
Volunteer Firemen’s Relief Association of the Huntingdon Valley Fire Company No. 1 – 1 finding: Failure to disclose related party transactions
Northampton County
Klecknersville Rangers Volunteer Firemen’s Relief Association – 9 findings: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster, Noncompliance with prior audit recommendation: inadequate minutes of meetings, 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 membership roster, Noncompliance with prior audit recommendation: inadequate relief association bylaws, Noncompliance with prior audit recommendation: failure to secure ownership interest in jointly purchased equipment, untimely receipt and deposit of state aid, alleged misappropriation of relief association assets.
Northumberland County
Kulpmont Volunteer Firefighter Relief Association – No findings.
Snyder County
Freeburg Volunteer Firemen’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.
Port Trevorton Volunteer Firemen’s Relief Association – 2 findings: Unauthorized expenditures; and failure to maintain a complete and accurate equipment roster.
Warren County
Spring Creek Township Volunteer Firemen’s Relief Association – No findings.
Washington County
Bentleyville Volunteer Firefighters’ Relief Association – No findings.
Westmoreland County
Monessen Volunteer Fire Department Hose House No. 2 Relief Association – No findings.
York County
Loganville Fire Relief Association – No findings.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov