Auditor General Timothy DeFoor today announced the release of audit reports for 47 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bradford, Carbon, Centre, Delaware, Elk, Erie, Fayette, Forest, Lancaster, Lehigh, Luzerne, Lycoming, Schuylkill, Somerset, Susquehanna, Venango, Wayne, 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
Firemen’s Relief Association No. 1 of Turtle Creek, Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.
McKees Rocks Independent Volunteer Fire Department Relief Association, Incorporated of McKees Rocks, Pennsylvania – 1 finding: Failure to maintain surety (fidelity) bond coverage.
Stowe Township General Volunteer Fire Department Relief Association – No findings.
Beaver County
Hookstown Volunteer Firemans Relief Association – 2 findings: Untimely deposit of state aid; and insufficient surety (fidelity) bond coverage.
Hopewell Township Volunteer Fireman’s Relief Association – 1 finding: Failure to maintain surety (fidelity) bond coverage.
Berks County
Hereford Volunteer Firemans Relief Association – No findings.
Kenhorst Volunteer Fire Company Relief Association – No findings.
Lower Alsace Firemen’s Relief Association – No findings.
Lyons Fire Company Relief Tax Association – 1 finding: Unauthorized expenditures.
Volunteer Fireman’s Relief Association of the Township of Spring – 2 findings: Inadequate documentation to support joint purchase agreements; and unauthorized expenditures.
Womelsdorf Volunteer Fire Company Relief Association – 1 finding: Unauthorized expenditures.
Bradford County
Herrick Township Volunteer Firemen’s Relief Association – 1 finding: Untimely deposit of state aid.
Carbon County
Albrightsville Volunteer Firefighters’ Relief Association – 1 finding: Failure to receive proceeds from the sale of a jointly purchased vehicle.
Centre County
The Firemen’s Relief Association of Millheim, Pennsylvania – 2 findings: Inadequate relief association bylaws and failure to update the relief association bylaws; and failure to maintain a complete an accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Delaware County
Yeadon Fire Company #1 Relief Association – No findings.
Elk County
Johnsonburg Fire Department Relief Association – No findings.
St. Marys Firemen’s Relief Association – No findings.
Erie County
Edinboro Volunteer Firemen’s Relief Association – 2 findings: Inappropriate ownership pf rescue vehicle; and inadequate signatory authority for the disbursement of funds.
Wattsburg Hose Company Relief Association – 6 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Noncompliance with prior audit recommendation – failure to retain minutes of relief association meetings;
- Failure to update the relief association bylaws;
- Inadequate signatory authority for the disbursement of funds;
- Inadequate internal controls.
Fayette County
Hiller Volunteer Firemen’s Relief Association – No findings.
Forest County
West Hickory Volunteer Fireman’s Relief Association – No findings.
Lancaster County
Martindale Volunteer Fire Company Firefighters’ Relief Association – No findings.
New Danville Fire Company Relief Association – No findings.
The Ephrata Firefighters Relief Association of the Pioneer Steam Fire Engine Company No. 1 of Ephrata, Pennsylvania – 1 finding: Failure to conduct an annual physical inventory of equipment.
The Gap Firemen’s Relief Association – No findings.
Upper Leacock Township Firefighters Relief Association – No findings.
Volunteer Fireman’s Relief Association, of the Hand-in-Hand Fire Company No. 1 – No findings.
Willow Street Fireman’s Relief Association – No findings.
Lehigh County
Community Fire Company of New Tripoli Volunteer Firemen’s Relief Association – 1 finding: Failure to maintain a complete and accurate cumulative equipment roster.
The Washington Township Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to document an annual physical inventory of equipment.
Luzerne County
Harding Firemen’s Relief Association of Exeter Township – 1 finding: Unauthorized expenditures.
Valley Regional Volunteer’s Fireman’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to hold relief association meetings; untimely deposit of state aid; and failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Lycoming County
The Relief Association of the Montgomery Volunteer Fire Company – 6 findings:
- Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax;
- Noncompliance with prior audit recommendation – failure to receive proceeds from the sale of a jointly purchased vehicle;
- Unauthorized expenditure;
- Inadequate relief association bylaws;
- Failure to maintain surety (fidelity) bond coverage;
- Failure to update the relief association bylaws.
Schuylkill County
Delano Township Volunteer Firefighters’ Relief Association – No findings.
Somerset County
The Relief Association of The Berlin Fire Department, Inc. – 1 finding: Failure to document minutes of relief association meetings.
Susquehanna County
Columbia Hose Co. No. 1, Inc. Fireman’s Relief Association – 1 finding: Untimely deposit of state aid.
Hallstead Firemen’s Relief Association – 2 findings: Unauthorized expenditure; failure to maintain surety (fidelity) bond coverage.
Venango County
Polk Fire Rescue, Inc., Relief Association – No findings.
The Rouseville Volunteer Fire Department Relief Association – No findings.
Wayne County
Equinunk Volunteer Fire Company Firemen’s Relief Association – No findings.
Westmoreland County
Carbon Volunteer Fire Department Relief Association – No findings.
Ligonier Firemen’s Relief Association – No findings.
Relief Association of Youngstown-Whitney Volunteer Fire Department – No findings.
Rostraver Central Volunteer Fire Company Relief Association – No findings.
The Fairfield Township Volunteer Firefighters Relief Association – 1 finding: Untimely deposit of state aid.
York County
Goldsboro Firemen’s Relief Association – No findings.
Spring Garden Township Volunteer Firefighters’ Relief Association – No findings.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov