HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 42 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Armstrong, Berks, Bucks, Bradford, Carbon, Chester, Crawford, Delaware, Fayette, Greene, Juniata, Lancaster, Lehigh, Luzerne, Monroe, Montgomery, Northumberland, Schuylkill, Somerset, Tioga, Venango, Washington, and Westmoreland counties.
“We provide state aid to relief associations that support Pennsylvania’s dedicated volunteer firefighters with things like equipment and insurance,” Auditor General DeFoor said. “Our audits make sure the associations are using state aid properly and that they are following the law.”
Of the 42 audit reports: 16 VFRAs had no findings; 13 had three or less findings and 11 had four or more findings. Two VFRAs, Folcroft Volunteer Fireman’s Relief Association in Delaware County and Thorndale Volunteer Fireman’s Relief Association in Chester County, had seven findings. Both Folcroft VFRA and Thorndale VFRA are in danger of losing their state aid if they do not comply with the audit finding recommendations. VFRAs have 60 days from the receipt of the report to comply with any finding recommendations. The audit reports linked below are available online at www.PaAuditor.gov/audit-reports.
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which comes from a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2025, $73 million went to 2,507 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.
The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent.
Review the latest audit report for the listed VFRAs and learn more on our website.
Allegheny County
Bellevue Volunteer Firefighters’ Relief Association – Finding: Failure to obtain surety (fidelity) bond coverage.
Braddock Hills Volunteer Relief Association – 4 Findings:
- Noncompliance with prior audit recommendation – failure to hold relief association meetings;
- Noncompliance with prior audit recommendation – failure to comply with relief association bylaws;
- Failure to maintain surety (fidelity) bond coverage; and
- Failure to update relief association bylaws.
Duquesne Annex Volunteer Fire Company Relief Association of West Mifflin – 2 Findings: untimely deposit of state aid; and inadequate signatory authority for the disbursement of funds.
East McKeesport Volunteer Firemen’s Relief Association – No findings.
Kirwan Heights Volunteer Firemen’s Relief Association – No findings.
Armstrong County
Apollo Hose Company #3 Volunteer Firemen’s Relief Association, Inc. – Finding: failure to retain minutes of relief association meetings.
Distant Area Volunteer Fireman’s Relief Association – Finding: failure to disclose related party transactions.
Berks County
Exeter Township Volunteer Firefighters’ Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Unauthorized expenditures;
- Undocumented expenditures; and
- Failure to comply with relief association bylaws.
Bucks County
Delaware Valley Volunteer Fireman’s Relief Association – No findings
Eddington Fire Company Relief Association – 3 findings: failure to receive proceeds from the sale of a jointly purchased vehicle; failure to update relief association bylaws; and failure to hold relief association meetings and failure to maintain minutes of relief association meetings.
Newport Fire Co. No. 1 Relief Association – No findings.
Bradford County
Monroe Borough Fireman’s Relief Association – No findings.
Carbon County
Franklin Township Firemen’s Relief Association – Finding: failure to update relief association bylaws.
Chester County
Thorndale Volunteer Fireman’s Relief Association – 7 findings:
- Noncompliance with prior recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Unauthorized expenditures;
- Unauthorized cash withdrawals due to potential misappropriation of funds;
- Undocumented expenditures;
- Failure to comply with relief association bylaws and failure to adequately update relief association bylaws;
- Failure to adequately document minutes of relief association meetings; and
- Inadequate internal controls.
Crawford County
East Mead Volunteer Fire Department Relief Association – 3 findings:
- Noncompliance with prior audit recommendation – unauthorized expenditure;
- Failure to update relief association bylaws; and
- Inadequate minutes of relief association meetings.
Delaware County
Parkside Fire Company Relief Association – 6 Findings:
- Noncompliance with prior audit recommendation – failure to properly document minutes of relief association meetings;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds;
- Noncompliance with prior audit recommendation – failure to comply with relief association bylaws;
- Duplicate payment; and
- Failure to update relief association bylaws.
The Volunteer Firemen’s Relief Association of The Borough of Darby – Finding: failure to secure ownership interest in jointly purchased equipment.
Sharon Hill Volunteer Fire Fighters Relief Association of Sharon Hill – 2 findings: failure to secure ownership interest in jointly purchased equipment; and insufficient surety (fidelity) bond coverage.
Folcroft Volunteer Fireman’s Relief Association – 7 findings:
- Noncompliance with prior audit recommendations – inadequate minutes of meetings;
- Inadequate financial record-keeping system;
- Inadequate definition of death and discretionary benefits in relief association bylaws;
- Failure to maintain a complete and accurate membership roster;
- Failure to receive proceeds from the sale of a jointly purchased vehicle;
- Failure to secure ownership interest in jointly purchased equipment; and
- Failure to provide minutes of relief association meetings.
Fayette County
Dawson Volunteer Firemen’s Relief Association, of Dawson Pennsylvania – No findings.
Greene County
Richhill Township Volunteer Fire Department Relief Association – No findings.
Juniata County
Beale Township Volunteer Firefighters’ Relief Association – No findings.
Mifflin Fireman’s Relief Association – 5 findings:
- Noncompliance with prior recommendations – failure to hold relief association meetings;
- Noncompliance with prior recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Noncompliance with prior recommendation – failure to maintain a complete and accurate membership roster;
- Unauthorized expenditures; and
- Insufficient surety (fidelity) bond coverage.
Lancaster County
Refton Community Fire Company Relief Association – 4 findings:
- Noncompliance with prior recommendation – unauthorized expenditures;
- Inadequate financial record-keeping system;
- Failure to segregate relief association officers’ duties; and
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Wakefield Ambulance Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – failure to properly document minutes of meetings;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate membership roster;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Inadequate signatory authority for the disbursement of funds; and
- Insufficient surety (fidelity) bond coverage due to not updating policy for newly elected treasurer.
Lehigh County
The Emaus Firemen’s Relief Association, Inc. – 2 findings: failure to update relief association bylaws; and failure to properly document minutes of relief association meetings.
Luzerne County
Harveys Lake Volunteer Firemen’s Relief Association – Finding: Failure to properly document minutes of relief association meetings.
Rescue Hose Co. #1 of Ashley Relief Association – 4 findings:
- Noncompliance with prior recommendation – insufficient surety (fidelity) bond coverage;
- Failure to update relief association bylaws;
- Inadequate minutes of relief association meetings; and
- Inadequate signatory authority for the disbursement of funds.
Shickshinny Volunteer Fire Company Fireman’s Relief Association – 2 findings: Noncompliance with prior recommendation – insufficient surety (fidelity) bond coverage; and inadequate signatory authority for the disbursement of funds.
Monroe County
Tobyhanna Township Volunteer Fireman’s Relief Association – 4 findings:
- Failure to receive proceeds from the sale of a jointly purchased vehicle;
- Failure to provide proof of vehicle ownership;
- Unauthorized expenditure; and
- Failure to properly document minutes of relief association.
Montgomery County
Collegeville Volunteer Firemen’s Relief Association of the Collegeville Fire Company No. 1 – 2 findings: failure to hold relief association meetings; and failure to maintain a complete and accurate membership roster.
Northumberland County
Lower Augusta Volunteer Firemen’s Relief Association – Finding: inadequate signature authority for the disbursement of funds.
The Volunteer Firemen’s Relief Association of Hickory Corners – No findings.
Schuylkill County
Hegins Township Volunteer Firemen’s Relief Association – No findings.
New England Valley Firemen’s Relief Association – No findings.
The Wayne Township Firemen’s Relief Association – No findings.
Somerset County
Salisbury Volunteer Firemen’s Relief Association – 3 Findings:
- Noncompliance with prior audit recommendation – failure to secure ownership interest in equipment purchased for installation on an affiliated fire department-owned vehicle;
- Noncompliance with prior audit recommendation – failure to record minutes of relief association meetings and failure to properly document minutes of relief association meetings; and
- Insufficient surety (fidelity) bond coverage.
Tioga County
Morris Township Fire Co. Incorporated/Morris Firemens Ambulance Association Incorporated Relief Association – Finding: noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Venango County
Oakland Township Volunteer Firefighters’ Relief Association – No findings.
Washington County
Richeyville Volunteer Fire Company Firemen’s Relief Association – No findings.
Westmoreland County
Derry Volunteer Fire Company Relief Association – No findings.
Penn Volunteer Fire Company’s Relief Association of Penn – No findings.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov