HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 47 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Bucks, Cambria, Centre, Chester, Clinton, Columbia, Crawford, Cumberland, Delaware, Elk, Fayette, Forest, Lancaster, Mercer, Montgomery, Snyder, Somerset, Sullivan, Susquehanna, Venango, Washington, Wayne, Westmoreland and York counties.
“We provide state aid to relief associations that support Pennsylvania’s dedicated volunteer firefighters 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
Baldwin Borough Firefighters Relief Association – 2 findings: Untimely deposit of state aid; and failure to receive and deposit restitution payments.
Fox Chapel Volunteer Firefighters’ Relief Association – No findings.
Upper St. Clair Volunteer Fire Relief Association, Inc. – No findings.
Beaver County
East Rochester Volunteer Firefighters’ Relief Association – 3 finding: Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage; noncompliance with prior audit recommendation – failure to comply with relief association bylaws; and failure to update relief association bylaws, failure to update relief association bylaws.
Bucks County
Penndel-Middletown Emergency Squad Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster.
Cambria County
West Hills Regional Fire Department Relief Association of Brownstown and Westmont Boroughs – No findings.
Centre County
Miles Township Volunteer Firefighters Relief Association – 2 findings: Unauthorized expenditure; and insufficient surety (fidelity) bond coverage.
Chester County
West Grove Fire Company Volunteer Fireman’s Relief Association – 1 finding: Failure to define discretionary benefits.
Clinton County
Chapman Township Volunteer Firemen’s Relief Association – 2 findings: Inadequate signatory authority for the disbursement of funds; and failure to update the relief association bylaws.
Wayne Township Volunteer Firefighter’s Relief Association – 1 finding: Failure to update the relief association bylaws.
Columbia County
North Mountain Volunteer Firemen’s Relief Association – No findings.
The Scott Twp. Firemen’s Relief Association – 1 finding: Inadequate relief association bylaws.
Crawford County
Townville Volunteer Fire Department Relief Association – 1 finding: Failure to maintain surety (fidelity) bond coverage.
Cumberland County
The Carlisle Fireman’s Relief Association of the Commonwealth of Pennsylvania – 2 findings: Noncompliance with prior audit recommendation – undocumented expenditures; and failure to update the relief association constitution.
Delaware County
Chester Heights Volunteer Firefighter’s Relief Association – 2 findings: Unauthorized expenditures; and inadequate signatory authority for the disbursement of funds.
Edgmont Township Volunteer Firefighter’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate cumulative equipment roster.
Garden City Fire Co. Relief Association – 1 finding: Unauthorized expenditures.
Newtown Square Volunteer Firemen’s Relief Association, Inc. – 1 finding: Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Swarthmore Fire & Protective Relief Association – 3 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; noncompliance with prior audit recommendation – undocumented expenditure; and noncompliance with prior audit recommendation –failure to maintain a complete and accurate cumulative equipment roster.
The Aston Township Volunteer Fireman’s Relief Association – 2 finding: Noncompliance with prior audit recommendation – improper reimbursements of cell phone expenses not authorized by the VFRA act; and failure to secure ownership interest in purchased equipment.
Tinicum Firemen’s Relief Association of Tinicum Township, Delaware County and Pennsylvania – 1 finding: Untimely receipt and deposit of state aid.
Elk County
Ridgway Firemen’s Relief Association, Inc. – No findings.
Fayette County
Washington Township Volunteer Fire Company Relief Association – No findings.
Forest County
Marienville Volunteer Firefighters’ Relief Association – 3 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number; noncompliance with prior audit recommendation – inadequate minutes of relief association meetings; and unauthorized expenditures.
Lancaster County
Firepersons Relief Association to The Friendship Fire & Hose Company No. 1, of Elizabethtown, Pennsylvania – No findings.
Hempfield Fire Department Relief Association – 3 findings: Noncompliance with prior audit recommendation – unauthorized expenditure; noncompliance with prior audit recommendation – duplicate payment; and noncompliance with prior audit recommendation – failure to comply with relief association bylaws and inadequate internal controls.
Mercer County
Springfield Township Volunteer Firemens Relief Association – 2 findings: Unauthorized expenditures; and failure to update the relief association bylaws.
Montgomery County
The Fireman’s Relief Association of Towamencin Township, PA – 2 findings: Failure to maintain a complete and accurate membership roster; inadequate signatory authority for the disbursement of funds; and observation – Federal Deposit Insurance Corporation coverage limits exceeded.
The Volunteer Firemen’s Relief Association of Willow Grove Volunteer Company #1 – 1 finding: Failure to receive proceeds from the sale of a jointly purchased vehicle.
West Pottsgrove Township Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage.
Snyder County
Penns Creek Volunteer Firemen’s Relief Association – 1 finding: Failure to provide Pennsylvania sales tax exemption certificate to vendor.
Somerset County
Boswell Volunteer Fire Company Relief Association – 1 finding: Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.
Sullivan County
The Endless Winds Volunteer Fire Co. Inc. 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.
Susquehanna County
Hop Bottom Hose Company Volunteer Firemen’s Relief Association – No findings.
Montrose Volunteer Fireman’s Relief Association – No findings.
Venango County
Clintonville Volunteer Fire Department Foreign Fire Association – 5 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;
- Undocumented expenditures;
- Failure to update relief association bylaws;
- Failure to document minutes of relief association meetings.
Emlenton Volunteer Firefighters’ Relief Association – 1 finding: Failure to update the relief association bylaws.
Washington County
Canton Township Volunteer Fireman’s Relief Association – No findings.
Lone Pine Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
Wayne County
Hamlin Fire & Rescue Company Firefighters Relief Association – 2 findings: Undocumented expenditure; and lack of ownership agreement for rescue vehicle.
The Honesdale Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – untimely deposit of state aid.
Westmoreland County
Delmont Volunteer Firemen’s Relief Association of Delmont, Pennsylvania – No findings.
Irwin Volunteer Fire Department Relief Association – 1 finding: Noncompliance with prior audit recommendation – insufficient surety (fidelity) bond coverage.
Relief Association of the Allegheny Township Volunteer Fire Company No. 1 – No findings.
York County
Fireman’s Relief Fund Association of West Manchester Township, York County – 2 findings: Failure to secure ownership interest in jointly purchased vehicle and jointly purchased equipment; and undocumented expenditure.
Firemen’s Relief Association of Manchester, PA – No findings.
Voluntary Relief Association of Community Fire Company, No. 1 of York New Salem, York New Salem Borough, York County, Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number.
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov