HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 50 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bucks, Cambria, Centre, Clearfield, Columbia, Cumberland, Erie, Fayette, Huntingdon, Jefferson, Lackawanna, Lancaster, Luzerne, Monroe, Montgomery, Northampton, Pike, Schuylkill, Snyder, Tioga, Wayne and Westmoreland 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
Presston Volunteer Fire Department Relief Association – No findings.
West View Volunteer Fire Department Relief Association – No findings.
Beaver County
Bridgewater Volunteer Fire Department Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
Center Township Volunteer Fire Department Relief Association – 1 finding: Unauthorized expenditures.
Chippewa Township Volunteer Firefighters Relief Association – No findings.
Daugherty Township Volunteer Fire Department Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage;
- Undocumented expenditures;
- Inadequate financial record-keeping system;
- Failure to maintain a complete and accurate cumulative equipment roster.
Hanover Volunteer Firemen’s Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Unauthorized expenditures;
- Failure to maintain surety (fidelity) bond coverage;
- Inadequate minutes of meetings and relief association bylaws;
- Failure to maintain a Pennsylvania sales tax exemption number.
Berks County
Greenfields Volunteer Firefighters Relief Association – No findings.
Pioneer Hose Company Volunteer Firemen’s Association – 2 findings: Noncompliance with prior audit recommendation – untimely receipt and deposit of state aid; and unauthorized expenditures.
Relief Association of the Community Fire Company of Virginville – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster; and noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds.
The Volunteer Firemen’s Relief Association of the City of Reading, Penna. – 1 finding: Inadequate signatory authority for the disbursement of funds.
Volunteer Firemen’s Relief Association of West Reading – 1 finding: Inadequate signatory authority for the disbursement of funds.
Bucks County
Palisades Regional Fire Rescue Relief Association (formerly Ottsville Volunteer Fire Company Relief Association) – No findings.
Volunteer Fireman’s Relief Association of Springtown, Pennsylvania – 1 finding: Duplicate payment.
Cambria County
Volunteer Firemen’s Relief Association of Richland Township – 1 finding: Unauthorized expenditures.
Centre County
Centre Hall Firemen’s Relief Association of Centre Hall, PA – 2 findings: Untimely receipt and deposits of state aid, unauthorized expenditures.
Pleasant Gap Fireman’s Relief Association, of Pleasant Gap, PA – 2 findings: Unauthorized expenditures, and insufficient (fidelity) bond coverage.
Clearfield County
Wallaceton Area Volunteer Firemen’s Relief Association of Wallaceton – No findings.
Columbia County
Berwick Volunteer Fireman’s Relief Association – 1 finding: Payment of Pennsylvania sales tax.
Valley Firemen’s Relief Association – No findings.
Cumberland County
South Newton Township Volunteer Firemen’s Relief Association – No findings.
The Camp Hill Fire Company No. 1 Fireman’s Relief Association – No findings.
Erie County
Lake City Firefighter’s Relief Association of the State of Pennsylvania – No findings.
Fayette County
Fairchance Volunteer Fire Department Relief Association – No findings.
Newell Volunteer Firemen’s Relief Association – No findings.
Relief Association of the Morrell Volunteer Fire Company – 1 finding: Untimely deposits of state aid.
Ronco Community Volunteer Firemen’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – undocumented expenditures;
- Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage;
- Noncompliance with prior audit recommendation – failure to maintain minutes of meetings;
- Inappropriate ownership of rescue vehicle, failure to maintain a complete and accurate equipment roster and failure to complete a donation of equipment agreement.
Huntingdon County
The Firemen’s Relief Association of the Borough of Huntingdon – 2 findings: Noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds; and undocumented expenditure.
Jefferson County
Sykesville Fireman’s Relief Association Inc. – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number; and insufficient surety (fidelity) bond coverage.
Lackawanna County
Archbald Borough Volunteer Firefighters Relief Association – No findings.
Lancaster County
Bainbridge Firemen’s Relief Association, Bainbridge, Pennsylvania – No findings.
Denver Fire Co. No. 1 Volunteer Fireman’s Relief Association – No findings.
The Lincoln Firemen’s Relief Association of the Lincoln Fire Company No. 1 of Ephrata, Pennsylvania – No findings.
Pioneer Fire Company No. 1 Fireman’s Relief Association – No findings.
Strasburg Fire Company Number 1 Relief Fund Association – No findings.
Luzerne County
Firemen’s Relief Association of the Excelsior Hose Company #2 – No findings.
Monroe County
Stroud Township Volunteer Fire Department Relief Association – No findings.
Montgomery County
North End Fire Company Relief Association of Pottstown, Pennsylvania – 4 findings:
- Noncompliance with prior audit recommendation – inappropriate ownership and unable to verify ownership of rescue vehicles;
- Unauthorized expenditures;
- Failure to maintain detailed minutes of relief association meetings;
- Failure to maintain a complete and accurate cumulative equipment roster.
Northampton County
Bethlehem Township Volunteer Fire Company Relief Association – Observation: FDIC coverage limits exceeded.
The North Bangor Firemen’s Relief Association of Upper Mount Bethel Township – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number; and noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster.
Pike County
Promised Land Volunteer Relief Association – 1 finding: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage, undocumented expenditure.
Schuylkill County
The Gilberton Borough Firemen’s Relief Association of Pennsylvania – 2 findings: Noncompliance with prior audit recommendation – inadequate investment records; and noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
Synder County
Kreamer Volunteer Fire Company Relief Association – 1 finding: Untimely deposit of state aid.
Tioga County
Clymer Township Volunteer Hose Company Relief Association – No findings.
Knoxville-Deerfield Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditure.
Lawrenceville Volunteer Firefighters’ Relief Association – No findings.
Wayne County
Gouldsboro Volunteer Fire Company Relief Association – No findings.
Westmoreland County
Crabtree Volunteer Firemen’s Relief Association – No findings.
The Rostraver Township Volunteer Fire Department No. 1 Relief Association – No findings.
The Volunteer Fireman’s Relief Association of North Huntingdon Township – 1 finding: Failure to deposit proceeds from the sale of a jointly purchased vehicle.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov