Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 28 Counties

HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 47 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Beaver, Berks, Blair, Bucks, Butler, Cambria, Centre, Dauphin, Delaware, Elk, Erie, Fayette, Jefferson, Lackawanna, Lancaster, Luzerne, McKean, Monroe, Montgomery, Northampton, Northumberland, Perry, Pike, Schuylkill, 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 come from 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 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.

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.

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

Adams County

Gettysburg Fire Department Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditure.

Allegheny County

Bethel Volunteer Fire Company State Relief Association – No findings.

Rainbow Volunteer Fire Company Welfare and Relief Association of White Oak Borough – No findings.

Crescent Township Volunteer Firefighters Relief Association – 1 finding: Failure to maintain minutes of meetings and inadequate relief association bylaws.

Moon Township Volunteer Fire Company Relief Association – No findings.

Volunteer Firemen’s Relief Association of Liberty Borough – No findings.

Beaver County

Economy Boro Volunteer Fireman’s Relief Association – 1 finding: Improper equipment donation transaction.

Harmony Township Volunteer Firemen’s Protective Association – No findings.

Berks County

Blandon Fire Company No. 1 Firemen’s Relief Fund – No findings.

Monarch Volunteer Firemen’s Relief Association – No findings.

Mt. Pleasant Volunteer Fireman’s Relief Association, Penn Township – No findings.

The Relief Association of Wyomissing Volunteer Firemen – 1 finding: Failure to maintain a complete and accurate equipment roster.

Volunteer Firemen’s Relief Association of the Borough of Shillington, Berks County – No findings.

Blair County

Firemen’s Relief Association, Incorporated, of Roaring Spring – No findings.

Bucks County

Cornwells Firemen’s Relief Association – No findings.

Butler County

Connoquenessing Volunteer Fireman’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; and failure to complete and accurate equipment roster.

Cambria County

Lilly Community Fire Co. Relief Association of Lilly, PA – No findings.

Centre County

Fireman’s Relief Association of Bellefonte, Pennsylvania – 4 findings:

• Unauthorized expenditures;
• Inadequate relief association bylaws;
• Failure to adhere to relief association constitution and bylaws;
• Failure to maintain a complete and accurate equipment roster.

Gregg Township Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage; and noncompliance with prior audit recommendation – inadequate signatory authority for the disbursement of funds.

Dauphin County

Harrisburg Firemen’s Relief Association of the State of Pennsylvania – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; and noncompliance with prior audit recommendation – failure to maintain a complete and accurate membership roster, undocumented expenditures.

Delaware County

The Ridley Township Volunteer Firemen’s Relief Association of Ridley Township – 1 finding: Failure to secure ownership interest in relief association purchased equipment.

Elk County

Fox Township Firemen’s Relief Association – No findings.

Erie County

Kuhl Hose Company Volunteer Firefighters’ Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds.

McKean Volunteer Fireman’s Relief Association, Incorporated – 4 findings:

• Noncompliance with prior audit recommendation: Insufficient surety (fidelity) bond coverage;
• Noncompliance with prior audit recommendation: inadequate minutes of meetings;
• Noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster; and
• Untimely receipts and deposit of state aid.

Fayette County

The Fayette City Volunteer Firemen’s Relief Association – 2 findings: Untimely recipes and deposits of state aid; and failure to obtain a Pennsylvania sales tax exemption number

Jefferson County

Ringgold Area Firemen’s Relief Association – No findings.

Lackawanna County

Dalton Firemen’s Relief Association – No findings.

Lancaster County

Reinholds Volunteer Firemen’s Relief Association – No findings.

Rheems Fire Company Relief Association – No findings.

Ronks Fire Company Relief Association, Inc. – No findings.

Salisbury Township Fire Co. #1 Relief Association – No findings.

West Earl Fireman’s Relief Association – No findings.

Luzerne County

Fairmount Twp. Vol. Firemen’s Relief Association – No findings.

McKean County

Hamlin Township Volunteer Firemen’s Relief Association – No findings.

Monroe County

Blue Ridge Hook & Ladder Relief Assoc., Inc. – No findings.

Montgomery County

Enterprise Fire Company of Hatboro Relief Association – 1 finding: Failure to maintain a complete and accurate equipment roster.

Northampton County

Plainfield Township Volunteer Fire Company Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster and failure to conduct annual physical equipment inventories

West Easton Volunteer Fire Company No. 1 Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to segregate relief association officers’ duties and inadequate relief association bylaws.

Northumberland County

Firemen’s Relief Association of Milton – No findings.

The Volunteer Fireman’s Relief Association of Riverside Borough – No findings.

Perry County

New Bloomfield Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster; and inadequate signatory disbursement of funds.

Pike County

Dingman Township Volunteer Fire Department Relief Association – No findings.

Schuylkill County

Firemen’s Relief Association of Deer Lake & West Brunswick Fire Company #1 – No findings.

Mahantongo Volunteer Firemen’s Relief Association of Eldred Township – No findings.

The Gordon Firemen’s Relief Association of Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number.

Westmoreland County

Smithton Volunteer Firefighter’s Relief Association – No findings.

York County

North Codorus Township Firemens’ Relief Association of the North Codorus Township Fire Company, No. 1 – 2 findings: Unauthorized expenditures; and inadequate signatory for the disbursement of funds.

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