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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audit reports for 18 volunteer firefighters’ relief associations (VFRAs) in 14 counties.

“Our audits help to make sure that VFRAs are properly using state funds to help first responders protect communities and save lives,” DeFoor said.

DeFoor applauded the 10 VFRAs that had no audit findings.

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 2021, $54 million went to 2,517 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.

VFRAs risk having 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 their affiliated fire departments.

Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.

Allegheny County

Blaine Hill Volunteer Firemen’s Relief Association – One finding: The VFRA made a $1,112 loan payment on a vehicle owned by the affiliated fire company, which is an unauthorized expenditure.

Bedford County

Relief Association of Breezewood Volunteer Fire & Relief Company No. 1 – No findings.

Everett Fire Company No. 1 Fireman’s Relief Association – No findings, but the VFRA was unable to provide copies of canceled or imaged checks for review by auditors.

Butler County

Cranberry Township Volunteer Firefighter’s Relief Association – No findings.

Cambria County

Riverside Volunteer Fireman’s Relief Association of Stonycreek Township – No findings.

Cresson Volunteer Firemen’s Relief Association of Cresson – One finding: Untimely receipt and deposit of state aid received via Munster Township.

Chester County

East Brandywine Fire Company Volunteer Firefighters’ Relief Association – One finding: The VFRA failed to obtain and deposit all proceeds due from the sale of a jointly purchased vehicle.

Clarion County

Callensburg-Licking Township Volunteer Fireman’s Relief Association – One finding: The VFRA did not maintain surety bond coverage in a sufficient amount to cover its disbursing officer.

Clearfield County

Curwensville Fireman’s Relief Association – One finding: A brokerage account was inappropriately registered using a federal Tax Identification Number that is not the VFRA’s current number.

Goshen Township Volunteer Firemen’s Relief Association – No findings.

Fayette County

Dunbar Volunteer Firemen’s Relief Association – No findings.

Lancaster County

Mountville Fire Company No. 1 Firemen’s Relief Association – Two findings: Noncompliance with prior audit recommendation involving undocumented expenditures. Noncompliance with prior audit recommendation involving failure to maintain a complete and accurate equipment roster.

Perry County

Blain Firemen’s Relief Association – One finding: The VFRA did not maintain surety bond coverage in a sufficient amount to cover its disbursing officer.

Somerset County

Confluence Volunteer Firemen’s Relief Association – No findings.

Washington County

Fallowfield Township Volunteer Firemen’s Relief Association – No findings.

Westmoreland County

Volunteer Fire Department and Relief Association of Monessen – One finding: A rescue vehicle donated to the VFRA remained titled to the affiliated fire company that donated it.

Ligonier Township Volunteer Fire Department No. 1 Relief Association – No findings.

York County

Wellsville Firefighter’s Relief Association – No findings.

Review other recent audits and learn more about the Department of the Auditor General online at www.PaAuditor.gov.

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Pennsylvania Department
of the Auditor General