HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 33 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Beaver, Blair, Bucks, Butler, Cambria, Fayette, Lawrence, Lebanon, Lehigh, Luzerne, McKean, Mercer, Montgomery, Montour, Northampton, Northumberland, Perry, Potter, Schuylkill, Venango, 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
Buchanan Valley Firemens Relief Association – No findings.
Allegheny County
Coulter Volunteer Fire and Relief Association – No findings.
Holiday Park Volunteer Fire Department Relief Association – 2 findings: Inappropriate ownership of rescue vehicle; and inadequate minutes of meetings and relief association bylaws.
Wilkins Township Firemen’s Relief Association – 2 findings: Unauthorized expenditures; and undocumented expenditures.
Beaver County
Ohioville Volunteer Fire Department Fireman’s Relief Association – No findings.
Blair County
Duncansville Volunteer Fire Department Relief Association – 1 finding: Erroneous deposits of funds.
Bucks County
Relief Association of the Hartsville Fire Co. No. 1 Inc. – 1 finding: Unauthorized expenditures.
Butler County
Harrisville Volunteer Fire Company Relief Association – No findings.
Cambria County
Clover Firemen’s Association of Colver, PA – 1 finding: Unauthorized expenditures.
Fayette County
Smithfield Volunteer Firefighter’s Relief Association – No findings.
Smock Volunteer Fire Department Firefighter’s Relief Association – No findings.
Lawrence County
Wayne Township Firemen’s Relief Association – No findings.
Lebanon County
Cleona Fire Company Firemen’s Relief Association – 1 finding: Improper merger.
Lehigh County
Coopersburg Volunteer Fireman’s Relief Association – No findings.
Luzerne County
Dorrance Township Firemen’s Relief Association – No findings.
McKean County
Hilltop Volunteer Firemens Relief Association – No findings.
Norwich Township Volunteer Fire Department Relief Association – No findings.
Mercer County
Joint Hermitage/Patagonia Volunteer Firemen’s Relief Association – No findings.
Montgomery County
Relief Association, Active Department, Elkins Park Fire Company, Cheltenham Township, Pennsylvania – 1 finding: Inadequate relief association bylaws.
Montour County
The Danville 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 – failure to segregate relief association officers’ duties; and failure to deposit proceeds from the sale of a jointly purchased vehicle.
Northampton County
Roseto Borough Firemen’s Relief Association – 1 finding: Inadequate minute of meetings and relief association bylaws.
The Northampton Firemen’s Relief Association – 5 findings:
- Noncompliance with prior audit recommendation– failure to conduct annual physical equipment inventories;
- Failure to deposit proceeds from the sale of a jointly purchased vehicle;
- Inadequate minutes of meetings;
- Inadequate relief association bylaws (discretionary benefits);
- Failure to maintain a complete and accurate membership roster.
Northumberland County
The Volunteer Fireman’s Relief Association of Lower Mahanoy Fire Company – 2 findings: Noncompliance with prior audit recommendation– failure to conduct annual physical equipment inventories; and insufficient surety (fidelity) bond coverage.
Perry County
New Buffalo Fire Company Volunteer Firefighters Relief Association – No findings.
Potter County
Genesee Volunteer Firemen’s Relief Association – No findings.
Schuylkill County
Donaldson Fire Company No. 1 Volunteer Firemen’s Relief Association – No findings.
Volunteer Firefighters’ Relief Association of the Friendship Hose Company #1, Orwigsburg, Pennsylvania – No findings.
Venango County
Pinegrove Township Volunteer Fire Department Relief Association – 2 findings: Undocumented expenditures; and failure to obtain a federal tax identification number.
Washington County
Claysville Volunteer Fire Department Relief Association – No findings.
Westmoreland County
South New Kensington Volunteer Fireman’s Relief Association – No findings.
York County
Craley Community Fire Company Relief Association – No findings.
Glen Rock Fireman’s Relief Association – No findings.
Springettsbury Township Volunteer Firefighter’s Relief Association – No findings.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov