HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 54 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bucks, Chester, Clarion, Clearfield, Clinton, Crawford, Cumberland, Greene, Huntingdon, Lancaster, Lebanon, Lehigh, Mercer, Montgomery, Somerset, Venango, Warren, Washington, 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
Aleppo Township Volunteer Fireman’s Relief Association – No findings.
Forward Township Volunteer Fireperson’s Relief Association – No findings.
Montour Valley Volunteer Fireman’s Relief Association – No findings.
Neville Island Volunteer Firefighter’s Relief Association – No findings.
North Hampton Volunteer Fire Department Relief Association – 1 finding: Improper procedures related to merger.
Ross Township Fireman’s Relief Association – No findings.
Unity Volunteer Fireman’s Relief Association – No findings.
Verona Volunteer Firemen’s Relief Association – No findings.
West Deer Volunteer Fire Company #3 Relief Association – No findings.
Beaver County
Darlington Township Volunteer Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – untimely receipts and deposits of state aid;
- Failure to hold relief association meetings and failure to properly document minutes of relief association meetings;
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
- Inadequate relief association bylaws and failure to update the relief association bylaws.
Patterson Township Volunteer Firemen’s Relief Association – No findings.
Potter Township Volunteer Firemen’s Relief Association – No findings.
The Firemen’s Relief Association of New Brighton, PA – 1 finding: Unauthorized expenditure.
Berks County
Volunteer Firemen’s Relief Association of Muhlenberg Township – 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; and noncompliance with prior audit recommendation – improper documentation of merger.
Bucks County
Ivyland Fire Company Relief Association – No findings.
Upper Makefield Fire Company Relief Association – 1 finding: Comingling of funds through erroneous transfer.
Chester County
West Bradford Volunteer Firemen’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Clarion County
Rimersburg Volunteer Firemen’s Relief Association – No findings.
Clearfield County
LeContes Mills Volunteer Firemen’s Relief Association – No findings.
Penfield Volunteer Fireman Relief Association – No findings.
Winburne Volunteer Fireman’s Relief Association at Winburne, Clearfield County, Pennsylvania – 3 findings: Noncompliance with prior audit recommendation– undocumented expenditures; noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster; and failure to segregate relief association officers’ duties.
Clinton County
Nittany Valley Volunteer Firefighters’ Relief Association – No findings.
The Lock Haven Fireman Relief Association of the State of Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditures.
Woolrich Volunteer Firefighters Relief Association of the State of Pennsylvania – 1 finding: Insufficient surety (fidelity) bond coverage.
Crawford County
Hayfield Central Hose Company #1 Volunteer Firefighters’ Relief Association – No findings.
Cumberland County
Citizens Fire Company No. 1 Volunteer Firefighters Relief Association – No findings.
New Kingstown Volunteer Firefighters Relief Association – 1 finding: Unauthorized expenditures.
Greene County
Morris Township Volunteer Fire Company Relief Association – No findings.
Huntingdon County
Stone Creek Valley Volunteer Firemen’s Relief Association – No findings.
Lancaster County
Brickerville Firefighters Relief Association of the Brickerville Fire Company, No. 1 – 3 findings: Unauthorized expenditure; relief association savings account inappropriately registered under another entity’s federal tax identification number; and failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Quarryville Firemen’s Relief Association of the Borough of Quarryville – 2 findings: Failure to maintain minutes of relief association meetings; and failure to disclose related party transactions.
Rawlinsville Firemen’s Relief Association of Holtwood, Pennsylvania – 1 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.
Lebanon County
The Volunteer Firefighters’ Relief Association of the City of Lebanon, Pennsylvania – 2 findings: Insufficient surety (fidelity) bond coverage; and unauthorized expenditures.
Lehigh County
Upper Milford Western District Fire Co. #1 Fireman’s Relief Association – 3 findings: Erroneous transfer of funds; relief association cash accounts inappropriately registered under unknown federal tax identification; and failure to update relief association bylaws.
Mercer County
Stoneboro Volunteer Fire Company Relief Association – 3 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; noncompliance with prior audit recommendation – inadequate minutes of relief association meetings and failure to update relief association bylaws; and failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Wheatland Volunteer Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to hold relief association meetings;
- Noncompliance with prior audit recommendation – failure to update the relief association bylaws;
- Failure to maintain surety (fidelity) bond coverage;
- Improper documentation of dissolution and merger.
Montgomery County
Edge Hill Fire Company Relief Association – No findings.
Limerick Township Firemen’s Relief Association of Limerick Township – No findings.
Pennsburg Fireman’s Relief Association – 1 finding: Failure to hold and failure to maintain minutes of relief association meetings.
Somerset County
New Centerville and Rural Volunteer Firefighters’ Relief Association – No findings.
The Relief Association of the New Baltimore Fire Department – No findings.
Venango County
Cherrytree Township Volunteer Fire Department Relief Association – No findings.
Warren County
Starbrick Volunteer Fire Department Relief Association – 1 finding Failure to disclose related party transaction.
Washington County
California Volunteer Fire Department Relief Association – No findings.
Wayne County
Beach Lake Volunteer Firemen’s Relief Association – No findings.
Westmoreland County
Markle Volunteer Fire Department Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
North Belle Vernon Volunteer Fire Department Relief Association – No findings.
The Latrobe Volunteer Fire Department Relief Association – No findings.
Salem Township Volunteer Fire Department Company 1 Relief Association – No findings.
Sewickley Township Volunteer Firemen’s No. 1 Relief Association, Herminie – 1 finding: Failure to hold, document, and maintain minutes of relief association meetings.
Volunteer Fire Department and Relief Association of Monessen – No findings.
York County
Laurel Volunteer Firemans Relief Association of Windsor, PA – No findings.
Northern York County Firefighter’s Relief Association – 2 finding: Noncompliance with prior audit recommendation – failure to hold meetings or maintain minutes of relief association meetings; 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.
Volunteer Firemen’s Relief Association of York Township – 5 finding:
- Noncompliance with prior audit recommendation – failure to conduct an annual physical inventory of equipment;
- Noncompliance with prior audit recommendation – inadequate relief association bylaws;
- Untimely deposit of state aid;
- Failure to maintain surety (fidelity) bond coverage;
- Unauthorized expenditure.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov