HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 47 volunteer firefighters’ relief associations (VFRAs) in Beaver, Berks, Cameron, Carbon, Chester, Clearfield, Clinton, Crawford, Cumberland, Delaware, Fayette, Greene, Lackawanna, Lancaster, Luzerne, Lycoming, Mercer, Mifflin, Montgomery, Perry, 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 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.
Beaver County
Industry Borough Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.
Berks County
Amity Fire Company Relief Association – 3 findings: Unauthorized expenditures; failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment; and failure to hold a relief association meetings and failure to document minutes of relief association meetings.
Eastern Berks Fire Department Relief Association – No findings.
Mt. Penn Fire Co. Relief Assn., Inc. – No findings.
Cameron County
Emporium Volunteer Fire Department Relief Association – No findings.
Carbon County
Aquashicola Volunteer Firemen’s Relief Association – 1 finding: Untimely receipt and deposit of state aid.
Lansford Fireman’s Relief Association of the Borough of Lansford, County of Carbon, Commonwealth of Pennsylvania – No findings.
Chester County
Twin Valley Fire Department Relief Association – No findings.
Clearfield County
Glen Hope Firemen’s Relief Association – No findings.
Goshen Township Volunteer Firemen’s Relief Association – No findings.
Clinton County
Firemen’s Relief Association of Castanea Township – No findings.
Nippenose Valley Firemen’s Relief Association – No findings.
Crawford County
Bloomfield Township Volunteer Firefighters’ Relief Association – No findings.
Cumberland County
New Cumberland Fire Department Volunteer Firemen’s Relief Association – 2 findings: Failure to segregate relief association officer’s duties; and failure to conduct an annual physical inventory of equipment.
Delaware County
The Clifton Heights Volunteer Firefighters’ Relief Association – No findings.
Volunteer Firemen’s Association of Chester, Pennsylvania – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate membership roster;
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Inadequate signatory authority for the disbursement of funds;
- Failure to hold relief association meetings and failure to retain minutes of relief association meetings.
Fayette County
Ohiopyle-Stewart Volunteer Firefighter’s Relief Association – 1 finding: Untimely deposit of state aid.
Greene County
Wayne Township Volunteer Fireman’s Relief Association – No findings.
Lackawanna County
Firemen’s Relief Association of Blakely Borough – No findings.
The Fell Township Firefighters Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number; and failure to hold relief association meetings.
Lancaster County
East Petersburg Fire Company No. 1 Relief Association – No findings.
Maytown/East Donegal Township Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage; 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; and inadequate provisions in relief association bylaws for compensation payments to officers.
West Hempfield Fire & Rescue Company Firefighters 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
West Wyoming Hose Co. #1 Firemen’s Relief Association – No findings.
Lycoming County
Nisbit Volunteer Fire Company’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct a complete and accurate annual physical inventory of equipment.
Ralston Volunteer Fire Company Relief Association of Ralston – 3 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; failure to maintain a Pennsylvania tax exemption number; and untimely deposit of state aid.
Mercer County
The Jackson Center Volunteer Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage; and undocumented expenditure.
West Salem Firemen’s Relief Association – No findings.
Mifflin County
Allensville Volunteer Fire Company Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – payment of Pennsylvania sales tax.
Montgomery County
Good Will Steam Fire Engine Company #1 Volunteer Firemen’s Relief Association – 5 findings:
- Unauthorized expenditure;
- Failure to segregate relief association officers’ duties;
- Inadequate signatory authority for the disbursement of funds;
- Inadequate financial record-keeping system;
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Tylersport Volunteer Firefighter’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to document minutes of relief association meetings; and noncompliance with prior audit recommendation – failure to conduct an annual physical inventory of equipment.
Perry County
Landisburg Volunteer Firemen’s Relief Association – No findings.
The Ickesburg Volunteer Fireman’s Relief Association – No findings.
Warren County
North Warren Vol. Fire Dept. Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to disclose related party transaction; failure to hold relief association meetings; and failure to update the relief association bylaws.
Washington County
Amwell Township Volunteer Firefighters’ Relief Association – No findings.
North Strabane Township Volunteer Fire Department Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number; and unauthorized expenditures.
West Alexander Volunteer Firemen’s Relief Association – No findings.
Westmoreland County
Chestnut Ridge Volunteer Fire Company Relief Association – No findings.
Hempfield Volunteer Fire Company, No. 4 Relief Association of Bovard – No findings.
Ligonier Township Volunteer Fire Department No. 1 and Relief Association of Ligonier Township, Westmoreland County, Pennsylvania – 2 findings: Untimely deposit of state aid; and insufficient surety (fidelity) bond coverage.
Relief Association of the Harrison City Fire Protective Association – No findings.
Sardis Volunteer Fire Company and Relief Association No. 1 – No findings.
The Grapeville Volunteer Fire Company Relief Association – No findings.
Upper Burrell Township Volunteer Fireman Company #1 Relief Association – No findings.
York County
Eureka Volunteer Firefighters’ Relief Association – No findings.
Pleasant Hill Volunteer Firefighter’s Relief Association of West Manheim Township – No findings.
Shrewsbury Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to provide Pennsylvania sales tax exemption certificate to vendors; and relief association bank accounts inappropriately registered under affiliated fire service organization’s federal tax identification number.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov