HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 43 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Berks, Blair, Buck, Cambria, Carbon, Centre, Crawford, Dauphin, Delaware, Erie, Fayette, Huntingdon, Jefferson, Lancaster, Lebanon, Luzerne, McKean, Montgomery, Northumberland, Synder, 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 come from 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 follow 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 many 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.
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Allegheny County
Fairview Volunteer Fire Department Relief Association – No findings.
Southern Allegheny Valley Emergency Services (SAVES) Relief Association – No findings.
Berks County
Bethel Volunteer Firefighters Relief Association – No findings.
Cumru Township Volunteer Firefighters Relief Association, Inc. – 1 finding: Unauthorized expenditure.
Relief Association of the Kempton Fire Company of Albany Township, PA – No findings.
Blair County
Freedom Township Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage.
Bucks County
Riegelsville Community Volunteer Firefighters’ Relief Fund Association – 1 finding: Unsecured loan.
Trumbauersville Volunteer Firefighters Relief Association – No findings.
Cambria County
Cover Hill Volunteer Firefighters’ Relief Association – 1 finding: Unauthorized expenditures.
Revloc Volunteer Firemen’s Association of Revloc, PA – 1 finding: Inadequate minutes of meetings and relief association bylaws.
Southmont Volunteer Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – payment of Pennsylvania sales tax;
- Inadequate signatory authority for the disbursement of funds;
- Inadequate surety (fidelity) bond coverage;
- Inadequate minutes of meetings and relief association bylaws.
South Fork Firemen’s Relief Association of South Fork, PA – 1 finding: Noncompliance with prior audit recommendation– failure to maintain a Pennsylvania sales tax exemption number.
Carbon County
Summit Hill Firemen’s Relief Association – No findings.
Centre County
Pine Glen Volunteer Firemen’s Relief Association – No findings.
Crawford County
Randolph Township Volunteer Firemen’s Relief Association – No findings.
Dauphin County
The Wiconisco Fire Company Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
Delaware County
Marcus Hook-Trainer Fire Department Relief Association – 2 findings: Erroneous transfer of funds; and inadequate minute of meetings and relief association bylaws.
Erie County
Platea Borough Firemen’s Relief Association of the State of Pennsylvania – 1 finding: Insufficient surety (fidelity) bond coverage.
Springfield Firemen’s Relief Association of the State of Pennsylvania – No findings.
Fayette County
North Union Township Volunteer Fire Department Relief Association – 2 findings: Inadequate signatory authority for the disbursement of funds; and failure to maintain a complete and accurate equipment roster.
Huntingdon County
Smithfield Volunteer Fire Co. No. 1 Relief Association – No findings.
Jefferson County
Warsaw Township Volunteer Fire Company Relief Association – 3 findings: Inappropriate ownership of rescue vehicle; inadequate signatory authority for the disbursement of funds and incorrect signature card at financial institution; and inadequate relief association bylaws and failure to adhere to relief association bylaws.
Lancaster County
Conestoga Fireman’s Relief Association – No findings.
Firemen’s Relief Association of the Penryn Fire Company No. 1 – No findings.
Mastersonville Volunteer Firemen’s Relief Association – No findings.
Relief Association of Lititz Fire Company Number 1 of Lititz, Pennsylvania – No findings
Lebanon County
Myerstown and Vicinity Volunteer Firmen’s Relief Association – No findings.
Neversink Fireman’s Relief Association – 4 finding:
- Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds;
- Failure to secure ownership interest in a jointly purchased vehicle;
- Failure to deposit proceeds from the sale of a jointly purchased vehicle;
- Inadequate relief association bylaws.
Luzerne County
Jonathan R. Davis Volunteer Firemen’s Relief Association – No findings.
Maltby Volunteer Firemen’s Relief Association of Swoyersville, Pennsylvania – No findings.
Mt. Zion Bicentennial Volunteer Firefighters’ Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Pittston Township Volunteer Firemen’s Relief Association – No findings.
Pringle Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain adequate minutes of meetings and failure to adhere to relief association bylaws.
Wyoming Firemen’s Relief Association of the Borough of Wyoming – 1 finding: Undocumented loan.
McKean County
The Clermont Volunteer Fire Department Relief Fund Association – No findings.
Montgomery County
Centre Square Firemen’s Relief Association – No findings.
Relief Association of the North Penn Volunteer Fire Company – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; and inappropriate ownership of rescue vehicles.
Northumberland County
The Anthracite Firemen’s Relief Association of Mount Carmel, Penna. – No findings.
Synder County
The Dauntless Hook & Ladder Company Firefighters’ Relief Association – No findings.
Washington County
The Volunteer Fire Department of Carroll Township Relief Association – No findings.
Westmoreland County
Volunteer Firemans Relief Association of Mutual – 3 finding: Noncompliance with prior audit recommendation – unauthorized expenditure; inappropriate payment on lease-purchase agreement; and undocumented expenditures.
York County
Dover Township Volunteer Firefighters’ Relief Association – 4 finding:
- 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 – failure to maintain a complete and accurate membership roster;
- Failure to maintain minutes of meetings.
Wellsville 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