HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 39 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Cambria, Carbon, Clearfield, Crawford, Dauphin, Erie, Fayette, Huntingdon, Lancaster, Lehigh, Luzerne, Mercer, Somerset, Susquehanna, Venango, Warren, 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 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.
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
Allegheny Valley Volunteer Fire Company Relief Association of Harmar and Springdale Townships – No findings.
Forest Grove Volunteer Relief Association – No findings.
Renton Volunteer Firemen’s Relief Association – No findings.
The Parkview Volunteer Fire Department Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
West Homestead Volunteer Firemen’s Relief Association – No findings.
Beaver County
Beaver Volunteer Firemen’s Relief Association – 1 finding: Undocumented expenditures.
Berks County
Relief Association of the Union Fire Company No. 1 of Leesport, Pennsylvania – No findings.
Cambria County
Nicktown Firemen’s Relief Association – No findings.
Carbon County
Penn Forest Township Volunteer Fire Company #1 Firemen’s Relief Association – No findings.
Penn Forest Township Volunteer Fire Company #2 Firemen’s Relief Association – No findings.
Clearfield County
Brady Township Volunteer Fire Rescue Ambulance Firemen’s Relief Association – 1 finding: Untimely receipt and deposit of state aid.
Chester Hill Firemen’s Relief Association – 2 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, Noncompliance with prior audit recommendation: inadequate relief association bylaws.
Karthaus Firemen’s Relief Association – No findings.
The Grassflat Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditures
The Westover Area Volunteer Company Relief Association, County of Clearfield in Pennsylvania No findings.
Crawford County
Venango Volunteer Fire Department Relief Association – 1 finding: Untimely receipt and deposit of state aid.
Dauphin County
The Hershey Fireman’s Relief Association of the State of Pennsylvania – 5 findings: Noncompliance with prior audit recommendation: failure to secure ownership interest in jointly purchased equipment, failure to receive proceeds from the sale of a jointly owned vehicle, inadequate signatory authority for the disbursement of funds, failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment, inadequate minutes of relief association meetings
Erie County
Stancliff Hose Company Firemen’s Relief Association – 3 findings: Inadequate signatory authority for the disbursement of funds, failure to hold and failure to document relief association meetings, failure to disclose related party transactions.
Fayette County
The Everson Volunteer Firemen’s Relief Association – No findings.
Huntingdon County
Petersburg Volunteer Firemen’s Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number
Lancaster County
Intercourse Volunteer Firefighter’s Relief Association – No findings.
Lehigh County
Heidelberg Fireman’s Goodwill Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds
Luzerne County
Salem Township Fire Department Fireman’s Relief Association – 2 findings: Insufficient surety (fidelity) bond coverage, unauthorized expenditure.
Mercer County
East End Volunteer Fire Department No. 1 Relief Association – 1 finding: Failure to secure ownership interest in relief association purchased equipment.
Hempfield Township Volunteer Firemen’s Relief Association of Mercer County, Inc. – 1 finding: Unauthorized expenditure
Jefferson Township Volunteer Fireman’s Foreign Fire Relief Association – No findings.
Somerset County
Acosta Volunteer Fire Company Relief Association – No findings.
Susquehanna County
Springville Volunteer Fire Company Relief Association – 1 finding: Noncompliance with prior audit recommendation: Untimely receipt and deposit of state aid
Venango County
Sandycreek Township Fire Department Relief Fund – 1 finding: Unauthorized expenditures.
Seneca Volunteer Fire Department Relief Association – Observation: Federal Deposit Insurance Corporation (FDIC) coverage limits exceeded
Warren County
Pleasant Township Volunteer Firemen’s Relief Association – No findings.
Russell Volunteer Fire Department Relief Association – 2 findings: Noncompliance with prior audit recommendation: Failure to hold relief association meetings, Noncompliance with prior audit recommendation: failure to update the relief association bylaws.
Volunteer Fireman’s Relief Association of Bear Lake Fire Department – 2 findings: Noncompliance with prior audit recommendation: Relief association checking account inappropriately registered under affiliated fire service organization’s name and federal tax identification number, failure to update the relief association bylaws
Washington County
Cecil Township Volunteer Fire Department #1 Fireman’s Relief Association – No findings.
South Strabane Township Volunteer Fire Department Relief Association Number 1 – No findings.
Westmoreland County
Bolivar Volunteer Firemen’s Relief Association of Bolivar, Pennsylvania – No findings.
Derry Township Volunteer Fireman’s Relief Association of Bradenville, Pennsylvania – No findings.
Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association – 1 finding: Failure to maintain a federal tax identification number
York County
Volunteer Firefighter’s Relief Association of Leo Independent Fire Engine Company No. 1 – 10 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, Noncompliance with prior audit recommendation: failure to maintain surety (fidelity) bond coverage, Noncompliance with prior audit recommendation: failure to maintain a complete and accurate membership roster, Noncompliance with prior audit recommendation: failure to properly document minutes of relief association of meetings, Noncompliance with prior audit recommendation: improper procedures related to merger, failure to hold relief association meetings, undocumented expenditures, unauthorized expenditures, improper equipment transactions, failure to deposit insurance claim proceeds.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov