HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 49 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Berks, Bucks, Cambria, Carbon, Chester, Clarion, Clinton, Columbia, Cumberland, Dauphin, Delaware, Fayette, Jefferson, Lancaster, Mifflin, Montgomery, Northampton, Somerset, Susquehanna, Venango, 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 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.
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
Kennedy Township Independent Volunteer Firefighters’ Relief Association – No findings.
Shaler Township Volunteer Firemen’s Relief Association of Shaler Township – 8 findings:
- Duplicate payments;
- Lack of supporting documentation for ownership of a rescue vehicle;
- Failure to provide Pennsylvania sales tax exemption certificate to vendors;
- Inadequate relief association bylaws;
- Insufficient surety (fidelity) bond coverage;
- 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;
- Failure to maintain a complete and accurate membership roster.
Beaver County
Shippingport Volunteer Firemen’s Relief Association – No findings.
Berks County
Bernville Volunteer Firefighters Relief Association – No findings.
White Township Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – untimely receipts and untimely deposit of state aid; noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage; and failure to update the relief association bylaws.
Bucks County
Hilltown Township Volunteer Fireman’s Relief Association – No findings.
The Relief Association of William Penn Fire Company of Hulmeville – No findings.
Tullytown Volunteer Firefighter’s Relief Association – No findings.
Cambria County
Spangler Fire Company Relief Association – 2 findings: Unauthorized expenditures and inappropriate commingling of funds; and failure to hold relief association meetings and failure to properly document minutes of relief association meetings.
Carbon County
Lake Harmony Volunteer Firemen’s Relief Association – No findings.
The Mahoning Valley Volunteer Fire Co. No. 1, Inc., Firemen’s Relief Association, Lehighton R.D. 2, Pennsylvania – No findings.
Chester County
East Whiteland Volunteer Firefighters’ Relief Association – No findings.
Keystone Valley Firefighters’ Relief Association – 5 findings:
- Noncompliance with prior audit recommendation – inadequate relief association bylaws;
- Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number;
- 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 disclose a related party transaction;
- Unauthorized expenditures.
Modena Firemen’s Relief Association of the State of Pennsylvania – No findings.
Westwood Volunteer Firefighters’ Relief Association – No findings.
Clarion County
St. Petersburg Volunteer Firefighters Relief Association – No findings.
Clinton County
Beech Creek – Blanchard Volunteer Fireman’s Relief Association – No findings.
Lamar Township Volunteer Fire Company, Inc. #11 Fireman’s Relief Association – No findings.
Volunteer Fire Co. of Mill Hall, Inc. Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage.
Columbia County
Montour Twp. Firefighter’s Relief Association – 4 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 comply with relief association bylaws;
- Noncompliance with prior audit recommendation: failure to hold relief association meetings;
- Noncompliance with prior audit recommendation: inadequate financial record-keeping system.
Cumberland County
Penn Township Volunteer Firefighters’ Relief Association – No findings.
The Silver Spring Community Fire Company Firemen’s Relief Association of the State of Pennsylvania – No findings.
Dauphin County
Millersburg Fire Co. #1 Relief Association – No findings.
Delaware County
Morton-Rutledge Volunteer Fireman’s Relief Association – No findings.
Relief Association of Upland Fire Co. #1 – No findings.
Fayette County
Adah Volunteer Fire Department Relief Association – No findings.
Jefferson County
Perry Township Jefferson County Foreign Fire Relief Association – 3 findings: Unauthorized expenditures; undocumented expenditures; and failure to update the relief association bylaws.
Lancaster County
Lampeter Fire Company No. 1 Relief Association – 1 Observation: FDIC coverage limits exceeded.
Relief Association Fund of Lafayette Fire Company – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditures.
The Relief Fund Association of the Witmer Fire Protective Association – No findings.
Volunteer Fireman’s Relief Association of Brecknock Township – No findings.
Mifflin County
The Armagh Township Firemen’s Relief Association – No findings.
Montgomery County
Firemen’s Relief Association of the Hatfield Volunteer Fire Company Number 1 of Hatfield, Penna. – 2 findings: Noncompliance with prior audit recommendation – inadequate minutes of relief association meetings; and inadequate relief association bylaws.
New Hanover Township Firefighter’s Relief Association – 1 finding: Unauthorized expenditure.
Northampton County
Hanover Township Volunteer Fire Company #1 Firemen’s Relief Association – 1 finding: Failure to deposit proceeds from sale of equipment.
Somerset County
Addison Volunteer Fireman’s Relief Association – No findings.
Susquehanna County
Clifford Township Volunteer Firefighter’s Relief Association – 4 findings:
- Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number;
- Failure to hold relief association meetings;
- Failure to maintain a complete and accurate membership roster;
- Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Harford Volunteer Fire Company Relief Association – No findings.
Venango County
Rocky Grove Volunteer Fire Department Relief Association – No findings.
Washington County
Marinna Volunteer Fire Company Relief Association – No findings.
Slovan Volunteer Firemen’s Relief Association – No findings.
Wayne County
Maplewood Fire and Rescue Company Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.
Prompton Fire & Rescue Relief Association Unit – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; inadequate signatory authority for the disbursement of funds.
Westmoreland County
Madison Volunteer Relief Association – No findings.
New Florence Volunteer Fire Company’s Relief Association – No findings.
Relief Association of the Level Green Volunteer Fire Department – No findings.
The New Alexandria Volunteer Firemen’s Relief Association of the New Alexandria Volunteer Fire Department – No findings.
York County
Goodwill Firefighters Relief Association of Jacobus – 1 finding: Failure to receive and deposit insurance claim proceeds of a jointly purchased vehicle.
Wrightsville Firemen’s Relief Association of Wrightsville, Pennsylvania – No findings.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 71