Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 27 Counties

HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 42 volunteer firefighters’ relief associations (VFRAs) in Allegheny, Beaver, Bedford, Blair, Butler, Clearfield, Chester, Columbia, Erie, Franklin, Huntingdon, Indiana, Lackawanna, Lawrence, Lehigh, Luzerne, Lycoming, McKean, Montgomery, Northampton, Northumberland, Schuylkill, Somerset, Susquehanna, Venango, 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 are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2024, $68.26 million went to 2,501 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

Elizabeth Township Fire Department No. 1 Volunteer Firefighters’ Relief Association – 1 finding: Unauthorized expenditures.

Beaver County

Big Knob Firemen’s Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.

Bedford County

Six Mile Run Area Volunteer Fire Company Relief Fund Association – No findings.

Blair County

Frankstown Township Fireman’s Relief Association – 2 findings: Unauthorized expenditures; and inadequate financial record-keeping system.

Butler County

Unionville Volunteer Fire Company Relief Association – 3 findings: Unauthorized expenditures; inappropriate commingling of funds; and inadequate minutes of meetings and relief association bylaws.

Clearfield County

Morris Township Volunteer Firemen’s Relief Association – 2 findings: Unauthorized expenditures; and insufficient surety (fidelity) bond coverage.

Chester County

Coatesville Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; failure to define discretionary benefits; and failure to maintain a complete and accurate membership roster.

Columbia County

The Lime Ridge Fire Company #1 Fireman’s Relief Association – No findings.

Erie County

Brookside Fireman’s Relief Association – 2 findings: Undocumented expenditures; and failure to maintain a complete and accurate equipment roster.

Cranesville Volunteer Firemen’s Relief Association – 1 finding: Unauthorized expenditures.

Harborcreek Firemans Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate relief association bylaws and inadequate signatory authority for the disbursement of funds; and undocumented expenditures.

Franklin County

Fannett-Metal Volunteer Firemen’s Relief Association – No findings.

Huntingdon County

Mount Union Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – inadequate relief association bylaws.

Shavers Creek Valley Community Volunteer Firemen’s Relief Association – 3 findings: Unauthorized expenditures; inadequate minutes of meetings and relief association; and inappropriate pre-signing of blank checks.

The Trough Creek Valley Volunteer Firemen’s Relief Association – No findings.

Indiana County

Tunnelton-Conemaugh Volunteer Fire Department Relief Association of Conemaugh Township – No findings.

Lackawanna County

Volunteer Firemen’s Relief Association of Moscow, PA – No findings.

Lawrence County

Hickory Township Volunteer Fire Company Relief Association – 2 findings: Noncompliance with prior audit recommendation – inadequate relief association bylaws; and relief association checking account inappropriately registered under affiliated fire service organization’s federal tax identification number.

Lehigh County

North Whitehall Township Volunteer Firemen’s Relief Association of Lehigh County, State of Pennsylvania – No findings.

Luzerne County

Germania Hose Company Volunteer Fireman’s Relief Association – No findings.

Harwood Fire Co. Firemen’s Relief Association – No findings.

Freeland Firemen’s Relief Association – No findings.

Plymouth Firemen’s Relief Association – No findings.

Pond Hill-Lily Lake Volunteer Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster.

Shavertown Fireman’s Relief Association of Shavertown, in Kingston Township – No findings.

Sweet Valley Volunteer Fire Company Relief Association – No findings.

The Pittston Volunteer Firemen’s Relief Association – No findings.

The Volunteer Fire Department of Luzerne Relief Association Luzerne, PA – No findings.

West Hazleton Firemen’s Relief Association – No findings.

White Haven Fireman’s Relief Association of the White Haven Fire Company No. 1 of The Borough of White Haven, Commonwealth of Pennsylvania – No findings.

Lycoming County

Hughesville Volunteer Fireman’s Relief Association – No findings.

McKean County

Otto Township Volunteer Firefighters Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds and improper signature card at financial institution.

Rew Volunteer Firemen’s Relief Association – No findings.

Montgomery County

The Firemen’s Relief Association of the La Mott Fire Company No. 1 – 3 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number; and untimely receipt and deposit of state aid.

Northampton County

Lower Saucon Township Volunteer Fireman’s Relief Association – 1 finding: Noncompliance with prior audit recommendation– failure to maintain a complete and accurate equipment roster; and Observation: FDIC coverage limits exceeded.

Northumberland County

The Herndon Volunteer Firefighters’ Relief Association – 5 findings:

• Noncompliance with prior audit recommendation – unauthorized expenditures;
• Noncompliance with prior audit recommendation – undocumented expenditures;
• Noncompliance with prior audit recommendation – untimely receipt and deposits of state aid;
• Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
• Insufficient surety (fidelity) bond coverage.

Schuylkill County

West Penn Fire Co. No. 1, Inc. Firemans Relief Association – 4 findings:

• Undocumented expenditures;
• Inadequate minutes of meetings;
• Failure to maintain a complete and accurate equipment roster;
• Inappropriate pre-signing of blank checks.

Somerset County

The Relief Association of The Jennerstown Volunteer Fire Department – No findings.

Susquehanna County

Susquehanna Fire Department Relief Association – 1 finding: Untimely deposit of state aid.

Venango County

Chapmanville Volunteer Firemen’s Relief Association – 3 findings: Noncompliance with prior audit recommendation – failure to segregate relief association officers’ duties; noncompliance with prior audit recommendation – inadequate relief association bylaws and failure to adhere to relief association bylaws; and inappropriate pre-signing of blank checks.

Westmoreland County

Washington Township Volunteer Fire Company No. 1 Relief Association, Incorporated – No findings.

York County

Hanover Area Volunteer Fire and Rescue Relief Association of York County – 1 finding: Noncompliance with prior audit recommendation – failure to conduct annual physical equipment inventories.

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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov