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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audit reports for 19 volunteer firefighters’ relief associations (VFRAs) in 14 counties.

“Relief associations provide vital support to Pennsylvania’s first responders,” DeFoor said. “Our audits make sure state aid is used to maximize public safety and protect firefighters.”

DeFoor applauded the eight 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

Hilltop Hose Company #3 Firemen’s Relief Association of Harrison Township – No findings.

Dravosburg No. 1 Volunteer Fire Department Relief Association – Finding: Failure to obtain a state sales tax exemption number. 

Berks County

Volunteer Fireman’s Relief Association of the Township of Spring Fire Department – No findings.

Bucks County  

Northampton Township Volunteer Fire Company Relief Association – Finding: Insufficient bond coverage for the VFRA’s disbursing officer.

Clearfield County

Mahaffey Volunteer Firemen’s Relief Association – Two findings: Untimely receipt and deposit of state aid received via Newburg Borough. Noncompliance with prior audit recommendation involving an unauthorized expenditure.

The Sentry Volunteer Fire Company Relief Association – Finding: Failure to obtain a state sales tax exemption number.

Cumberland County

Newburg-Hopewell Volunteer Firefighters’ Relief Association – No findings.

Fayette County

Smock Volunteer Fire Department Firefighters’ Relief Association – No findings.

Juniata County

Port Royal Volunteer Firemen’s Relief Association – Finding: Inappropriate pre-signing of blank checks.

Thompsontown Volunteer Firefighters Relief Association – No findings.

Lancaster County

Firemen’s Relief Association of Fire Department Mount Joy – Finding: Failure to maintain a complete and accurate equipment roster.

Firepersons Relief Association to the Friendship Fire and Hose Company No. 1 of Elizabethtown – No findings.

Lebanon County

Neversink Fireman’s Relief Association – Four findings: Inadequate minutes of meetings. Inadequate signatory authority for the disbursement of funds. Failure to maintain a complete and accurate equipment roster. Unauthorized expenditures totaling $708.

McKean County

The Ludlow Volunteer Firemen’s Relief Association – No findings.

Monroe County

Pocono Township Volunteer Firemen’s Relief Association of Tannersville – Finding: Noncompliance with prior audit recommendation involving failure to maintain a complete and accurate equipment roster.

Perry County

Marysville Fire Co. No. 1 Fireman’s Relief Association – Finding: The VFRA did not comply with a prior audit recommendation regarding inadequate minutes of meetings.

Warren County

Grand Valley Volunteer Fireman’s Relief Association – No findings.

Washington County

Lone Pine Volunteer Firemen’s Relief Association – Two findings: Inappropriate pre-signing of blank checks. Failure to obtain a state sales tax exemption number.

Denbo-Vesta Six Volunteer Firemen’s Relief Association – Finding: Failure to maintain a state sales tax exemption number, which expired in 2006.

 

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