Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 20 Counties
Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 20 Counties
HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 30 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Bedford, Bucks, Butler, Cambria, Chester, Clearfield, Fayette, Greene, Huntingdon, Lackawanna, Luzerne, Montgomery, Northumberland, Schuylkill, Somerset, Tioga, Wayne and Westmoreland counties.
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” 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 are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2023, $67.44 million went to 2,519 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 comply with 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 numerous 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 at the Pennsylvania Department of the Auditor General -VRFA Resources (paauditor.gov).
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Allegheny County
South Fayette Township Volunteer Firemen’s Relief Association – No findings
Beaver County
Homewood Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation: Failure to maintain surety (fidelity) bond coverage, failure to maintain minutes of meetings and inadequate relief association bylaws, failure to obtain a Pennsylvania sales tax exemption number
Bedford County
Imler Area Volunteer Firemen’s Relief Association – 1 finding: Relief association accounts inappropriately registered under affiliated fire services organization’s federal tax identification number
Bucks County
Bristol Consolidated Firemen’s Relief Association – No findings
Butler County
Prospect Volunteer Firemen’s Relief Association – No findings
Cambria County
Patton Fire Company #1 Relief Association – No findings
Chester County
Ridge Fireman’s Relief Association – No findings
Clearfield County
Chester Hill Firemen’s Relief Association – 4 findings: Failure to maintain a complete and accurate equipment roster, failure to maintain a complete and accurate membership roster, inadequate minutes of meetings, failure to define discretionary benefits and inadequate relief association bylaws
Fayette County
West Leisenring Firemen’s Relief Association of West Leisenring, PA – 1 finding: Noncompliance with prior audit recommendation: Failure to monitor investment activity
Greene County
Rices Landing Volunteer Firemen’s Relief Association – No findings
Huntingdon County
Warriors Mark-Franklin Volunteer Fire Company Relief Association – 1 finding: Inadequate relief association bylaws
Lackawanna County
Springbrook Township Volunteer Firemen's Relief Association – No findings
Luzerne County
Shades Creek Volunteer Firemen's Relief Association – 4 findings: Noncompliance with prior audit recommendation: Failure to secure ownership of rescue vehicle, failure to monitor banking activity, failure to maintain surety (fidelity) bond coverage, failure to obtain a Pennsylvania sales tax exemption number
Montgomery County
Firefighter’s Relief Association of Upper Merion Township – No findings
The Relief Association of Rosyln Fire Company No. 1 – No findings
Northumberland County
Lower Augusta Volunteer Firemen’s Relief Association – 1 finding: Inadequate relief association bylaws (discretionary benefits)
Marion Heights Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation: Inadequate relief association bylaws, noncompliance with prior audit recommendation: inadequate minutes of meetings
Mount Carmel Township Firemen’s Relief Association – No findings
The East Cameron Township Fireman’s Relief Association – 2 findings: Untimely deposit of state aid, relief association checking and saving accounts inappropriately registered under affiliated fire service organization’s federal tax identification number
The Volunteer Firemen’s Relief Association of Hickory Corners – No findings
The Warrior Run Area Firemen’s Relief Association – 1 finding: Untimely receipt and deposit of state aid
Schuylkill County
Coaldale Volunteer Firemen’s Relief Association – 4 findings: Insufficient surety (fidelity) bond coverage, undocumented expenditure, inadequate minutes of meetings and relief association bylaws, inadequate signatory authority for the disbursement of funds
Forestville Volunteer Fireman’s Relief Association of Forestville – No findings
Mt. Pleasant Volunteer Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to maintain surety (fidelity) bond coverage
Volunteer Fire Co. No. 1 of Tower City Firefighters’ Relief Association – No findings
Somerset County
Seven Springs Volunteer Firemen’s Relief Association – 1 finding: Failure to maintain minutes of meetings and inadequate relief association bylaws
Tioga County
The Jackson Township Volunteer Firemen’s Relief Association – No findings
Wayne County
Greene Dreher Volunteer Firemen’s Relief Association – 1 finding: Relief association checking account inappropriately registered under affiliated fire service organization’s federal tax identification number
Northern Wayne Firemen’s Relief Association, Inc. – 3 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, unauthorized expenditures
Westmoreland County
Grandview Volunteer Fire Department Relief Association – 1 finding: Unauthorized expenditures
###
Return to search results