HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 41 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bucks, Carbon, Centre, Chester, Clearfield, Crawford, Erie, Fulton, Lackawanna, Lancaster, Lehigh, McKean, Montgomery, Schuylkill, Susquehanna, Tioga, 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
Buena Vista Volunteer Fire Company Relief Association – No findings.
Beaver County
Baden Volunteer Firemen’s Relief Association – No findings.
Brighton Township Volunteer Firemen’s Relief Association – No findings.
Pine Run Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
Berks County
Central Fire Company Relief Association of Laureldale, PA – No findings.
Western Berks Fire Department Relief Association – No findings.
Bucks County
Firemen’s Relief Association of Good Will Hose Company, No. 3 – 1 finding: Noncompliance with prior audit recommendation – failure to hold relief association meetings and inadequate minutes of relief association meetings.
Silverdale Volunteer Fire Co. No. 1 Volunteer Firefighters’ Relief Association – 3 findings: Unauthorized expenditure; failure to document minutes of relief association meetings; and failure to update the relief association bylaws.
Warwick Township Fire Company No. 1 Relief Association – No findings.
Carbon County
The Towamensing Firemen’s Relief Association of Towamensing Township, Carbon County – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number; and 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.
Centre County
Firemen’s Relief Association of State College, Pennsylvania – No findings.
Milesburg Fireman’s Relief Association – 1 finding: Unauthorized expenditures.
Philipsburg Volunteer Firemen’s Relief Association – 7 findings:
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
- Relief association checking and savings accounts inappropriately registered under an unknown entity’s federal tax identification number;
- Undocumented expenditures;
- Failure to maintain the minutes of the relief association meetings;
- Failure to comply with and failure to update relief association bylaws;
- Failure to maintain a complete and accurate membership roster.
Chester County
Honey Brook Fire Co. #1 Relief Association – 2 findings: Noncompliance with prior audit recommendation – undocumented expenditures; and failure to maintain a complete and accurate cumulative equipment roster, jointly held surety (fidelity) bond coverage.
Clearfield County
Bigler Township Volunteer Firemen’s Relief Association – No findings.
Crawford County
Vernon Central Hose Company Firemen’s Relief Association – No findings.
Erie County
North East Volunteer Fireman’s Relief Association – No findings.
Fulton County
McConnellsburg Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – inadequate relief association bylaws;
- Noncompliance with prior audit recommendation – failure to conduct an annual physical inventory of equipment;
- Failure to maintain a complete and accurate cumulative equipment roster;
- Insufficient surety (fidelity) bond coverage.
Lackawanna County
Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association – No findings.
Lancaster County
Blue Rock Fire Rescue Relief Association – No findings.
Brunnerville Fire Company Relief Association – 2 findings: Unauthorized expenditure; and failure to disclose related party transactions.
Columbia Fireman’s Relief Association – 2 findings: Insufficient (fidelity) bond coverage; and inadequate signatory for the disbursement of funds.
Firemen’s Relief Association of Fire Department Mount Joy – 1 finding: Noncompliance with prior audit recommendation – failure to conduct annual physical inventory of equipment.
Manheim Fireman’s Relief Association of the Hope Fire Engine and Hose Company No. 1 – 3 findings: Unauthorized expenditures; insufficient surety (fidelity) bond coverage; and inadequate financial record-keeping system
Rothsville Volunteer Fire Company Relief Association – No findings.
Volunteer Firemen’s Relief Association of Caernarvon Fire Co. – No findings.
West Willow Volunteer Firefighter’s Relief Association – No findings.
Lehigh County
Catasauqua Volunteer Firefighters Relief Association – 2 findings: Failure to hold relief association meetings; and failure to maintain minutes of relief association meetings.
Citizen’s Fire Company of Upper Milford Township Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to conduct annual physical inventory of equipment.
McKean County
Lafayette Township Volunteer Firemen’s Relief Association – No findings.
Montgomery County
Firemen’s Union and Relief Association of Norristown – 3 findings: Noncompliance with prior audit recommendation – failure to monitor cash activity; noncompliance with prior audit recommendation –failure to maintain a complete and accurate cumulative equipment roster; inadequate signatory authority on investment accounts, observation; and FDIC coverage limits exceeded.
Schuylkill County
The Pottsville Firemen’s Relief Trust Association – No findings.
The Shenandoah Firemen’s Relief Association – No findings.
Susquehanna County
Elk Lake Volunteer Firemen’s Relief Association – No findings.
Tioga County
Nelson Volunteer Firemen’s Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – inadequate relief association bylaws;
- Unauthorized expenditures;
- Failure to maintain surety (fidelity) bond coverage’
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Failure to hold relief association meetings and inadequate minutes of relief association meetings.
Washington County
Denbo-Vesta Six Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number, failure to deposit proceeds from the sales of jointly purchased vehicles, unauthorized expenditures.
Westmoreland County
East Huntingdon Township Volunteer Fire Company Number 1 Relief Association – No findings.
Hecla Volunteer Fire Department Relief Association – No findings.
New Stanton Volunteer Fire Department Relief Association – No findings.
Volunteer Firemen’s Relief Association of Mount Pleasant, Pennsylvania – 3 findings: Erroneous transfer of funds; inadequate signatory authority for the disbursement of funds; failure to maintain a complete and accurate cumulative equipment roster.
York County
Volunteer Firemen’s Relief Association of the Union Fire & Hose Co. #1 of Dover – 4 findings:
- Noncompliance with prior audit recommendation – inadequate minutes of relief association meetings;
- Inadequate signatory authority for the disbursement of funds;
- Failure to retain minutes of relief association meetings;
- Failure to update the relief association bylaws.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov