HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 42 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bucks, Carbon, Centre, Chester, Clarion, Clearfield, Columbia, Crawford, Erie, Fayette, Franklin, Lackawanna, Lancaster, Luzerne, McKean, Mercer, Montgomery, Union, Venango, Warren and Westmoreland counties.
“We provide state aid to relief associations that support Pennsylvania’s dedicated volunteer fire fighters with things like equipment and insurance,” Auditor General DeFoor said. “Our audits make sure the associations are using state aid properly and that they are following the law.”
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which comes 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.
The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent. The audit reports linked below are available online at www.PaAuditor.gov/audit-reports.
Review the latest audit report for the listed VFRAs and learn more on our website.
Allegheny County
Castle Shannon Volunteer Firefighters Relief Association – No findings.
Harrison Hills Volunteer Fire Company No. 4 Firemen’s Relief Association – No findings.
Versailles Volunteer Firefighters’ Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.
Volunteer Firemen’s Relief Association of McCandless Township – No findings.
Wilmerding Fireman’s Relief Association – No findings.
Beaver County
Koppel Volunteer Firemen’s Relief Association – 5 findings:
- Undocumented expenditures;
- Unauthorized expenditures;
- Failure to properly document minutes of relief association;
- Inadequate financial record-keeping system,
- Relief association checking account inappropriately registered under affiliated fire service organization’s federal tax identification number.
Berks County
Hamburg Volunteer Firemen’s Relief Association of Hamburg, Berks County, Pennsylvania – No findings.
Marion Fire Company Relief Association of Stouchsburg, County of Berks, Pennsylvania – No findings.
Oley Fire Company Relief Association of Oley, Berks County, Pennsylvania – No findings.
Bucks County
Northampton Township Volunteer Fire Company Relief Association – 1 finding: Failure to receive proceeds from the sale of a jointly purchased vehicle; and 1 observation: improper donation of a jointly purchased vehicle.
Carbon County
Volunteer Firemen’s Relief Association of the Borough of Nesquehoning, Carbon County, Pennsylvania – No findings.
Centre County
Boalsburg Volunteer Firefighters’ Relief Association – No findings.
Walker Township Fire Company Relief Association – No findings.
Chester County
Berwyn Fire Company Volunteer Firefighters Relief Association of Chester County, Pennsylvania – Observation: Federal Deposit Insurance Corporation coverage limits exceeded.
Po-Mar-Lin Firefighters’ Relief Association – 3 findings: Noncompliance with prior audit recommendation – untimely deposit of state aid; noncompliance with prior audit recommendation – improper equipment donation transaction; and insufficient surety (fidelity) bond coverage.
Sadsbury Township Volunteer Firefighters’ Relief Association – 1 finding: Failure to update the relief association bylaws.
Clarion County
Callensburg-Licking Township Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to update the relief association bylaws; failure to disclose related party transactions; and relief association checking account inappropriately registered under affiliated fire service organization’s federal tax identification numbers.
Clearfield County
Grampian-Penn-Bloom Volunteer Firemen’s Relief Association of Grampian/Clearfield County, State of Pennsylvania – No findings.
Union Township Civilian Defense Fireman’s Relief Association – No findings.
Columbia County
Summerhill Fireman’s Relief Association – 2 findings: Failure to provide Pennsylvania sales tax exemption certificate to vendor; and insufficient surety (fidelity) bond coverage.
Crawford County
Relief Association of Conneaut Lake Borough and Sadsbury Township of Pennsylvania – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; and failure to update the relief association bylaws.
West Mead Township No. 2 Firemans Relief Association – 6 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Untimely deposit of state aid;
- Inadequate signatory authority for the disbursement of funds and inappropriate signature on the band signature card;
- Inappropriate commingling of funds;
- Failure to update the relief association bylaws;
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Erie County
Girard Borough Firemen’s Relief Association of the State of Pennsylvania, Incorporated – 1 finding: Insufficient surety (fidelity) bond coverage.
Mill Village Volunteer Firemens Relief Association of Mill Village, PA – No findings.
Fayette County
Bullskin Volunteer Fireman’s Association of Bullskin Township, Pennsylvania – 1 finding: Duplicate payments.
Franklin County
Mercersburg, Montgomery, Peters and Warren Volunteer Firemen’s Relief Association, Inc. – 3 findings: Unauthorized expenditure; failure to comply with relief association bylaws and failure to update relief association bylaws; and failure to deposit proceeds from the sale of equipment.
Lackawanna County
Madisonville Independent Fire Company Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number.
Lancaster County
Mountville Fire Company No. 1 Firemen’s Relief Association – 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.
The Volunteer Fireman’s Relief Association of Christiana, Lancaster County, Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditure.
Luzerne County
Dr. Henry M. Laing Volunteer Fireman’s Relief Association – 1 finding: Unauthorized expenditure.
Shades Creek Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation– failure to maintain surety (fidelity) bond coverage; noncompliance with prior audit recommendation– failure to maintain a Pennsylvania sales tax exemption number; and failure to update relief association bylaws.
McKean County
Corydon Township Volunteer Firemen’s Relief Association – 1 finding: Failure to update the relief association bylaws.
The Kane Volunteer Firefighters’ Relief Association of the State of Penna. – No findings.
Mercer County
Clark Volunteer Firemen’s Relief Association – 8 findings:
- Noncompliance with prior audit recommendation– inappropriate commingling of funds;
- Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds;
- Noncompliance with prior audit recommendation – failure to hold relief association meetings and failure to document minutes of relief association meetings;
- Noncompliance with prior audit recommendation: failure to update the relief association bylaws;
- Undocumented expenditures;
- Failure to comply with relief association bylaws;
- Inadequate financial record-keeping system;
- Failure to maintain a complete and accurate membership roster.
Montgomery County
Black Rock Volunteer Firefighters Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to secure a jointly purchase agreement for a jointly purchased vehicle;
- Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory;
- Untimely receipt and deposit of state aid;
- Failure to update the relief association bylaws.
Union County
New Berlin Fire Company Number One, Inc. Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.
Venango County
Cooperstown Volunteer Fire Department Relief Association – 2 findings: Failure to update the relief association bylaws; and failure to conduct an annual physical inventory of equipment.
Cornplanter Township Volunteer Firefighters’ Relief Association – 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; unauthorized expenditures; and failure to update relief association bylaws.
President Township Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to obtain a Pennsylvania sales tax exemption number.
Warren County
Grand Valley Volunteer Firemen’s Relief Association – 6 findings:
- Noncompliance with prior audit recommendation – unauthorized expenditures;
- Relief association money market deposit account inappropriately registered under affiliated fire service organization’s federal tax identification number;
- Undocumented expenditures
- Failure to update the relief association bylaws;
- Inadequate financial record-keeping system;
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct annual physical inventory of equipment.
Tidioute Area Volunteer Fireman’s Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – unauthorized expenditure;
- Noncompliance with prior audit recommendation – failure to hold relief association meetings and failure to properly document minutes of relief association bylaws;
- Noncompliance with prior audit recommendation – failure to update the relief association bylaws;
- Noncompliance with prior audit recommendation – inadequate financial record-keeping system;
- Insufficient surety (fidelity) bond coverage.
Westmoreland County
Arnold Volunteer Fire Department Relief Association – 2 findings: Noncompliance with prior audit recommendation –inadequate relief association bylaws; and failure to maintain surety (fidelity) bond coverage.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov