Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 25 Counties
Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 25 Counties
HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 38 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Armstrong, Beaver, Berks, Bucks, Cameron, Clearfield, Crawford, Dauphin, Delaware, Franklin, Greene, Lackawanna, Lebanon, Mercer, Monroe, Montgomery, Northampton, Schuylkill, Tioga, Venango, Warren, Washington, Wayne and York 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
Monroeville Volunteer Firemen’s Relief Association, Incorporated – No findings
Presto Volunteer Fire Department Relief Association – No findings
Rennerdale Volunteer Fire Department Relief Association – No findings
Armstrong County
The Kittanning Township Volunteer Firemen’s Relief Associatoin – No findings
Beaver County
Monaca Volunteer Fire Company No. 5, Fireman’s Relief Association of the State of Pennsylvania – 1 finding: Noncompliance with prior audit recommendation: Inadequate minutes of meetings and relief association bylaws
Patterson Heights Volunteer Fireman’s Relief Association – 1 finding: Erroneous deposit of grant funds
Berks County
Birdsboro-Union Relief Association – 9 findings: Undocumented expenditures as a result of alleged misappropriated assets, failure to deposit proceeds from the sale of a jointly purchased vehicle, failure to secure ownership interest in jointly purchased equipment, inadequate minutes of meetings and relief association bylaws, inadequate internal controls, failure to adhere to relief association bylaws, inadequate financial record keeping system, failure to maintain a complete and accurate equipment roster, insufficient surety (fidelity) bond coverage
Bucks County
The Firemen’s Relief Association of Langhorne Borough – 1 finding: Inadequate investment records
Cameron County
Sinnamahoning Volunteer Fireman’s Relief Association – No findings
Clearfield County
The Sentry Volunteer Fire Company Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to obtain a Pennsylvania sales tax exemption number
The Westover Area Volunteer Company Relief Association – No findings
Crawford County
Cambridge Springs Volunteer Fire Department Relief Association – No findings
Venango Volunteer Fire Department Relief Association – 1 finding: Failure to maintain surety (fidelity) bond coverage
Dauphin County
Lower Paxton Township Volunteer Firefighters’ Relief Association – No findings
Pillow Volunteer Firemen’s Relief Association – No findings
West Hanover Township Fireman’s Relief Association – 2 findings: Noncompliance with prior audit recommendation: Inadequate minutes of meetings, failure to maintia a complete and accurate equipment roster
Delaware County
Upper Providence Township Firefighter’s Relief Association – No findings
Franklin County
Fayetteville Volunteer Fire Department Relief Association, Incorporated – 2 findings: Failure to maintain a complete and accurate equipment roster, inadequate minutes of meetings and relief association bylaws
Mont Alto Fireman’s Relief Association – 4 findings: Noncompliance with prior audit recommendation: Inadequate relief association bylaws, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, payment of Pennsylvania sales tax, failure to maintain a complete and accurate membership roster
Greene County
Waynesburg and Franklin Township Volunteer Fireman’s Relief Association, Inc. – No findings
Lackawanna County
Independent Firefighters Relief Association – No findings
Lebanon County
Schaefferstown Volunteer Firemen's Relief Association – 2 findings: Untimely receipt and deposit of state aid, failure to maintain a complete and accurate equipment roster
Mercer County
Stoneboro Volunteer Fire Company Relief Association – 5 findings: Improper receipts of state aid, unauthorized expenditures, failure to maintain surety (fidelity) bond coverage, inadequate signatory for the disbursement of funds, inadequate minutes of meetings and relief association bylaws
Monroe County
West End Fire Company of Brodheadsville, PA Relief Association – 1 finding: Duplicate payment
Montgomery County
Plymouth Township Firemen’s Union and Relief Association of Plymouth Township – No findings
Northampton County
Bath Volunteer Firemen's Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Schuylkill County
Tremont Ambulance Firemen’s Relief – No findings
Tioga County
Tioga Volunteer Firemans Relief Association – 4 findings: Noncompliance with prior audit recommendation: Undocumented expenditures, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, noncompliance with prior audit recommendation: inadequate minutes of meetings and relief association bylaws, inadequate signatory for the disbursement of funds
Venango County
Cherrytree Township Volunteer Fire Department Relief Association – 2 findings: Undocumented expenditures, inadequate financial record-keeping system
Clintonville Volunteer Fire Department Foreign Fire Association – 1 finding: Failure to maintain a complete and accurate equipment roster
Cooperstown Volunteer Fire Department Relief Association – 1 finding: Untimely receipt and deposit of state aid
Warren County
Grand Valley Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditure
Washington County
Firemen’s Relief Association of the Borough of Canonsburg – No findings
Taylorstown Volunteer Fireman’s Relief Association – No findings
Volunteer Firemen’s Relief Association of Fredericktown, Pennsylvania – No findings
Wayne County
Waymart Volunteer Firemen's Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds
Welcome Lake Fire Volunteer Company Relief Association of Berlin Township – 3 findings: Noncompliance with prior audit recommendation: Insufficient surety (fidelity) bond coverage, unauthorized expenditures, inadequate signatory authority for the disbursement of funds
York County
Firefighter’s Relief Association of Jackson Township – 1 finding: Failure to deposit proceeds from the sale of a jointly purchased vehicle
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