HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 42 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Beaver, Blair, Bradford, Cambria, Clarion, Clinton, Crawford, Cumberland, Dauphin, Delaware, Fayette, Forest, Indiana, Lackawanna, Lawrence, Lehigh, Luzerne, Lycoming, Mercer, Monroe, Montgomery, Northampton, Somerset, 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
United Hook & Ladder Company #33 Relief Association – No findings.
Allegheny County
Columbia Fireman’s Relief Association of Bellevue, Pennsylvania – No findings.
Beaver County
The Independence Township Volunteer Fire Department Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax.
Blair County
Williamsburg Fireman’s Relief Association – 4 findings:
- Inadequate financial record-keeping system;
- Failure to maintain a complete and accurate equipment roster;
- Inadequate minutes of meetings and relief association bylaws;
- Inadequate signatory authority for the disbursement of funds.
Bradford County
Ulster-Sheshequin Firemen’s Relief Association of The Commonwealth of Pennsylvania – No findings.
Windham Township Firemen’s Relief Association of the State of Pennsylvania – No findings.
Cambria County
The Adams Township Volunteer Fire Company Dunlo #1 Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws.
Clarion County
Sligo Volunteer Fire Department’s Relief Association – No findings.
Strattanville Volunteer Firemen’s Relief Association – 3 findings: Undocumented expenditure; unauthorized expenditure; and failure to maintain a complete and accurate equipment roster.
Clinton County
The Haneyville Volunteer Fire Company Relief Association – No findings.
Crawford County
Springboro Volunteer Fire Department And Relief Association – 3 findings: Relief association checking account and investments at one financial institution inappropriately registered under the affiliated fire service organization’s federal tax identification number; untimely deposit of state aid; and inadequate signatory authority for the disbursement of funds.
Cumberland County
The Rural Relief Association of the Vigilant Hose Company #1 – 2 findings: Payment of Pennsylvania sales tax; and inadequate minutes of meetings and relief association bylaws.
Upper Allen Township Firefighter’s Relief Association – 4 findings:
- Failure to deposit proceeds from the sale of a jointly purchased vehicle;
- Undocumented expenditures;
- Failure to provide/maintain documentation evidencing proceeds from the sale of equipment;
- Failure to maintain a complete and accurate equipment roster.
Dauphin County
Fireman’s Relief Association of the Volunteer Fire Company of Union Deposit, South Hanover Township, Pa. – 3 findings: Noncompliance with prior audit recommendation– failure to maintain a complete and accurate equipment roster; and noncompliance with prior audit recommendation– inadequate minutes of meetings and relief association bylaws; and authorized expenditures.
The Paxtang Volunteer Fireman’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; and noncompliance with prior audit recommendation – inadequate minutes of meetings.
Delaware County
South Media Fire Company #1 Volunteer Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds.
The Collingdale Firemen’s Relief Association of The Borough of Collingdale, Pennsylvania – 1 finding: Duplicate payments.
Fayette County
Tower Hill #2 Volunteer Firemen’s Relief Association – No findings.
Forest County
Tionesta Borough Volunteer Firemen’s Relief Association – No findings.
Indiana County
The Brush Valley Township Volunteer Fireman’s Relief Association – No findings.
Lackawanna County
Thornhurst Volunteer Firemen’s Relief Association – No findings.
Lawrence County
Union Township Volunteer Firemen Association – 1 finding: Unauthorized expenditures.
Lehigh County
Weisenberg Township Volunteer Fireman’s Relief Association – No findings.
Luzerne County
The Dupont Volunteer Hose Company No. 1 Relief Association – No findings.
Wright Township Volunteer Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Lycoming County
South Williamsport Area Fireman’s Relief Association of South Williamsport, Pennsylvania – No findings.
The Clinton Township Volunteer Firemen’s Relief Association of Montgomery R.R #1 – 1 finding: Untimely deposit of state aid.
Mercer County
South Pymatuning Volunteer Fire’s Relief Association – 6 findings:
- Inappropriate ownership of rescue vehicle;
- Failure to secure ownership interest in jointly purchased equipment;
- Inadequate signatory authority for the disbursement of funds and incorrect signature card at financial institution;
- Inadequate internal controls;
- Inadequate minutes of meetings and relief association bylaws;
- Failure to disclose related party transactions.
Monroe County
Tunkhannock Township Volunteer Fire Company Relief Association – 2 findings: Unauthorized expenditures; and inadequate minutes of meetings and relief association bylaws.
Montgomery County
The Fireman’s Relief Association of the Upper Gwynedd Township, PA – 5 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Noncompliance with prior audit recommendation– inadequate financial record-keeping system;
- Inappropriate ownership of boat trailer
Wissahickon Fire Company Relief Association – No findings.
Northampton County
Firemen’s Relief Association of The Washington Township Volunteer Fire Company of Northampton County, PA – No findings.
Somerset County
Sipesville Volunteer Fire Company, Inc. Firemen’s Relief Association – No findings.
Stoystown Volunteer Firemen’s Relief Association – No findings.
The Relief Association of The Somerset Volunteer Fire Department – 1 finding: Failure to maintain a complete and accurate equipment roster.
Venango County
Utica Volunteer Firefighters Relief Association – No findings.
Warren County
Sheffield Township Firemen’s Relief Association – 1 finding: Inadequate investment records.
Youngsville Volunteer Fire Department Relief Association – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditures.
Washington County
South Franklin Township Volunteer Firemen’s Relief Association – No findings.
Westmoreland County
Southwest Greensburg Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditure.
The Dryridge Volunteer Firefighters Relief Association – 1 finding: Unauthorized expenditure.
York County
Yorkana Firefighters Relief Association – 3 findings: Untimely deposits of state aid; undocumented expenditure; and 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