HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 45 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Armstrong, Beaver, Bucks, Butler, Carbon, Clearfield, Columbia, Cumberland, Delaware, Erie, Fayette, Huntingdon, Indiana, Jefferson, Lebanon, Lehigh, Luzerne, McKean, Montgomery, Montour, Northampton, Susquehanna, Venango, 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
Bendersville Community Fire Company Volunteer Firemen’s Relief Association – No findings.
Irishtown Fire Company Relief Association – No findings.
Allegheny County
Tarentum Fire Department Relief Association – No findings.
Armstrong County
The Volunteer Fireman’s Relief Association of Freeport, Armstrong County – 1 finding: Relief association checking and investment accounts inappropriately registered under affiliated fire service organization’s federal tax identification number
Beaver County
Big Beaver Borough Volunteer Firemen’s Relief Association – 4 findings: Noncompliance with prior audit recommendation: failure to maintain minutes of meetings, failure to maintain surety (fidelity) bond coverage, inadequate signatory authority for the disbursement of funds, failure to maintain a complete and accurate membership roster, inadequate financial record-keeping system
North Sewickley Township Volunteer Fire Department Firemen’s Relief Association – No findings.
Relief Fund Association of the Raccoon Township Independent Volunteer Fire Department No. 1 of the County of Beaver – 1 finding: Unauthorized expenditure.
Bucks County
Firemen’s Relief Association of Warrington Township – No findings.
The Levittown Fire Co. #1 Firemen’s Relief Association – No findings.
Yardley-Makefield Firemen’s Relief Association – No findings.
Butler County
Cranberry Township Volunteer Firefighter’s Relief Association of Cranberry Township – 2 findings: Unauthorized expenditure, failure to maintain a complete and accurate equipment roster
Herman Volunteer Fire Company Relief Association – 1 finding: Unauthorized expenditure
Carbon County
East Mauch Chunk Volunteer Fireman’s Relief Association – No findings.
Clearfield County
DuBois Volunteer Firemen’s Relief Association of the City of Dubois – No findings.
Columbia County
Centralia Fire Co. Firemen’s Relief Association – No findings.
Cumberland County
Newburg-Hopewell Volunteer Firefighters’ Relief Association – No findings.
Shippensburg Firemen’s Relief Association – No findings.
Delaware County
Relief Association of The Broomall Fire Company – No findings.
Erie County
The Union City Fireman’s Relief Association – No findings.
Fayette County
Belle Vernon Volunteer Fire Company No. 2 Relief Association – No findings.
Huntingdon County
Alexandria Volunteer Firemen’s Relief Association – No findings.
Marklesburg Volunteer Fireman’s Relief Association – No findings.
Shade Gap Area Volunteer Firemen’s Relief Association – No findings.
Indiana County
Cherryhill Township Volunteer Firefighter’s Relief Association – No findings.
Coral-Graceton Volunteer Firemen’s Relief Association – No findings.
Jefferson County
Summerville Area Volunteer Firemen’s Relief Association – No findings.
Lebanon County
Fredericksburg Fire Company Relief Association – No findings.
Lehigh County
Wescosville Volunteer Firemen’s Relief Association – Observation: FDIC coverage limits exceeded.
Luzerne County
Bear Creek Township Volunteer Hose Company Relief Association – No findings.
Jenkins Township Volunteer Firemen’s Relief Association – No findings.
Nuangola Borough Volunteer Fire Department Relief Fund Association – No findings.
The Nanticoke Firemen’s Relief Association of The State of Pennsylvania – No findings.
McKean County
Mt. Jewett Volunteer Firefighters’ Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Montgomery County
Perkiomen Township Volunteer Fireman’s Relief Association – 3 findings: Failure to deposit proceeds from the sale of a jointly purchased vehicle, failure to maintain a Pennsylvania sales tax exemption number, inadequate relief association bylaws
Montour County
Liberty Township Volunteer Fireman’s Relief Association – No findings.
Valley Township Volunteer Firemen’s Relief Association – No findings.
Northampton County
Allen Township Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Inadequate minutes of meetings
Susquehanna County
Forest Lake Volunteer Firemen’s Relief Fund Association – No findings.
Venango County
Reno Volunteer Fire Department Relief Association – 4 findings: Noncompliance with prior audit recommendation: Failure to maintain minutes of meetings and inadequate relief association bylaws, Noncompliance with prior audit recommendation: inadequate signatory authority for the disbursement of funds, Noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, failure to secure ownership interest in jointly purchased equipment
Warren County
Sugar Grove Volunteer Firemen’s Relief Association – No findings.
Washington County
Fallowfield Township Volunteer Firemen’s Relief Association – No findings.
Monongahela Fire Company Inc. Relief Association – No findings.
Westmoreland County
Avonmore Volunteer Firemen’s Relief Association – No findings.
York County
North Hopewell-Winterstown Volunteer Firemen’s Relief – No findings.
York Volunteer Firemen’s Relief Association of the City of York – 2 findings: Noncompliance with prior audit recommendation: Inadequate relief association bylaws, Noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov