Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 5 Counties


September 14 2022
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Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 5 Counties

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HARRISBURG – Auditor General Timothy DeFoor today announced audit reports have been released for 5 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Bucks, Luzerne 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.”

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 2021, $54 million went to 2,517 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. 

Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.

Allegheny County

Versailles Volunteer Firefighters’ Relief Association – ­­­­1 Finding: Failure to obtain a Pennsylvania sales tax exemption number

Beaver County

Bridgewater Volunteer Fire Department Firemen’s Relief Association – ­­­­1 Finding: Failure to maintain a Pennsylvania sales tax exemption number

Bucks County

Firefighter’s Relief Association of Plumstead Township – ­­­­1 Finding: Unauthorized expenditures

Luzerne County

Dr Henry M. Laing Volunteer Fireman’s Association – ­­­­1 Finding: Inadequate relief association bylaws and inadequate signatory authority for the disbursement of funds

York County

Shrewsbury Firemen’s Relief Association – ­­­­3 Findings: Untimely deposit of state aid, payment of Pennsylvania sales tax and failure to conduct annual physical equipment inventories

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