HARRISBURG \u2013 Auditor General Timothy DeFoor today announced the release of audit reports for 47 volunteer firefighters\u2019 relief associations (VFRAs) in Allegheny, Beaver, Bucks, Cambria, Centre, Chester, Clinton, Columbia, Crawford, Cumberland, Delaware, Elk, Fayette, Forest, Lancaster, Mercer, Montgomery, Snyder, Somerset, Sullivan, Susquehanna, Venango, Washington, Wayne, Westmoreland and York counties.<\/p>\n
\u201cWe provide state aid to relief associations that support Pennsylvania\u2019s dedicated volunteer firefighters with things like equipment and insurance,\u201d Auditor General DeFoor said. \u201cOur audits make sure the associations are using state aid properly and that they are following the law.\u201d<\/p>\n
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which comes from a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2025, $73 million went to 2,507 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance and pay for death benefits for volunteer firefighters.<\/p>\n
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.<\/p>\n
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.<\/p>\n
The department has created a\u00a0Be Audit Smart<\/a>\u00a0section on its website to help inform Pennsylvanians about how their tax dollars are being spent. The audit reports linked below are available online at\u00a0www.PaAuditor.gov\/audit-reports<\/a>.<\/p>\n Review the latest audit report for the listed VFRAs and learn more on our website<\/a>.<\/p>\n Allegheny County<\/p>\n Baldwin Borough Firefighters Relief Association<\/a> \u2013 2 findings: Untimely deposit of state aid; and failure to receive and deposit restitution payments.<\/p>\n Fox Chapel Volunteer Firefighters\u2019 Relief Association<\/a> \u2013 No findings.<\/p>\n Upper St. Clair Volunteer Fire Relief Association, Inc.<\/a> \u2013 No findings.<\/p>\n Beaver County<\/p>\n East Rochester Volunteer Firefighters\u2019 Relief Association<\/a> \u2013 3 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain surety (fidelity) bond coverage; noncompliance with prior audit recommendation \u2013 failure to comply with relief association bylaws; and failure to update relief association bylaws, failure to update relief association bylaws.<\/p>\n Bucks County<\/p>\n Penndel-Middletown Emergency Squad Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain a complete and accurate cumulative equipment roster.<\/p>\n Cambria County<\/p>\n West Hills Regional Fire Department Relief Association of Brownstown and Westmont Boroughs<\/a> \u2013 No findings.<\/p>\n Centre County<\/p>\n Miles Township Volunteer Firefighters Relief Association<\/a> \u2013 2 findings: Unauthorized expenditure; and insufficient surety (fidelity) bond coverage.<\/p>\n Chester County<\/p>\n West Grove Fire Company Volunteer Fireman\u2019s Relief Association<\/a> \u2013 1 finding: Failure to define discretionary benefits.<\/p>\n Clinton County<\/p>\n Chapman Township Volunteer Firemen\u2019s Relief Association<\/a> \u2013 2 findings: Inadequate signatory authority for the disbursement of funds; and failure to update the relief association bylaws.<\/p>\n Wayne Township Volunteer Firefighter\u2019s Relief Association<\/a> \u2013 1 finding: Failure to update the relief association bylaws.<\/p>\n Columbia County<\/p>\n North Mountain Volunteer Firemen\u2019s Relief Association<\/a> \u2013 No findings.<\/p>\n The Scott Twp. Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Inadequate relief association bylaws.<\/p>\n Crawford County<\/p>\n Townville Volunteer Fire Department Relief Association<\/a> \u2013 1 finding: Failure to maintain surety (fidelity) bond coverage.<\/p>\n Cumberland County<\/p>\n The Carlisle Fireman\u2019s Relief Association of the Commonwealth of Pennsylvania<\/a> \u2013 2 findings: Noncompliance with prior audit recommendation \u2013 undocumented expenditures; and failure to update the relief association constitution.<\/p>\n Delaware County<\/p>\n Chester Heights Volunteer Firefighter\u2019s Relief Association<\/a> \u2013 2 findings: Unauthorized expenditures; and inadequate signatory authority for the disbursement of funds.<\/p>\n Edgmont Township Volunteer Firefighter\u2019s Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain a complete and accurate cumulative equipment roster.<\/p>\n Garden City Fire Co. Relief Association<\/a> \u2013 1 finding: Unauthorized expenditures.<\/p>\n Newtown Square Volunteer Firemen\u2019s Relief Association, Inc.<\/a> \u2013 1 finding: Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.<\/p>\n Swarthmore Fire & Protective Relief Association<\/a> \u2013 3 findings: Noncompliance with prior audit recommendation \u2013 unauthorized expenditures; noncompliance with prior audit recommendation \u2013 undocumented expenditure; and noncompliance with prior audit recommendation \u2013failure to maintain a complete and accurate cumulative equipment roster.<\/p>\n The Aston Township Volunteer Fireman\u2019s Relief Association<\/a> \u2013 2 finding: Noncompliance with prior audit recommendation \u2013 improper reimbursements of cell phone expenses not authorized by the VFRA act; and failure to secure ownership interest in purchased equipment.<\/p>\n Tinicum Firemen\u2019s Relief Association of Tinicum Township, Delaware County and Pennsylvania<\/a> \u2013 1 finding: Untimely receipt and deposit of state aid.<\/p>\n Elk County<\/p>\n Ridgway Firemen\u2019s Relief Association, Inc.<\/a> \u2013 No findings.<\/p>\n Fayette County<\/p>\n Washington Township Volunteer Fire Company Relief Association<\/a> \u2013 No findings.<\/p>\n Forest County<\/p>\n Marienville Volunteer Firefighters\u2019 Relief Association<\/a> \u2013 3 finding: Noncompliance with prior audit recommendation \u2013 failure to obtain a Pennsylvania sales tax exemption number; noncompliance with prior audit recommendation \u2013 inadequate minutes of relief association meetings; and unauthorized expenditures.<\/p>\n Lancaster County<\/p>\n Firepersons Relief Association to The Friendship Fire & Hose Company No. 1, of Elizabethtown, Pennsylvania<\/a> \u2013 No findings.<\/p>\n Hempfield Fire Department Relief Association<\/a> \u2013 3 findings: Noncompliance with prior audit recommendation \u2013 unauthorized expenditure; noncompliance with prior audit recommendation \u2013 duplicate payment; and noncompliance with prior audit recommendation \u2013 failure to comply with relief association bylaws and inadequate internal controls.<\/p>\n Mercer County<\/p>\n Springfield Township Volunteer Firemens Relief Association<\/a> \u2013 2 findings: Unauthorized expenditures; and failure to update the relief association bylaws.<\/p>\n Montgomery County<\/p>\n The Fireman\u2019s Relief Association of Towamencin Township, PA<\/a> \u2013 2 findings: Failure to maintain a complete and accurate membership roster; inadequate signatory authority for the disbursement of funds; and observation \u2013 Federal Deposit Insurance Corporation coverage limits exceeded.<\/p>\n The Volunteer Firemen\u2019s Relief Association of Willow Grove Volunteer Company #1<\/a> \u2013 1 finding: Failure to receive proceeds from the sale of a jointly purchased vehicle.<\/p>\n West Pottsgrove Township Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain surety (fidelity) bond coverage.<\/p>\n Snyder County<\/p>\n Penns Creek Volunteer Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Failure to provide Pennsylvania sales tax exemption certificate to vendor.<\/p>\n Somerset County<\/p>\n Boswell Volunteer Fire Company Relief Association<\/a> \u2013 1 finding: Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.<\/p>\n Sullivan County<\/p>\n The Endless Winds Volunteer Fire Co. Inc. Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.<\/p>\n Susquehanna County<\/p>\n Hop Bottom Hose Company Volunteer Firemen\u2019s Relief Association<\/a> \u2013 No findings.<\/p>\n Montrose Volunteer Fireman\u2019s Relief Association<\/a> \u2013 No findings.<\/p>\n Venango County<\/p>\n Clintonville Volunteer Fire Department Foreign Fire Association<\/a> \u2013 5 findings:<\/p>\n Noncompliance with prior audit recommendation \u2013 failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment; Emlenton Volunteer Firefighters\u2019 Relief Association<\/a> \u2013 1 finding: Failure to update the relief association bylaws.<\/p>\n Washington County<\/p>\n Canton Township Volunteer Fireman\u2019s Relief Association<\/a> \u2013 No findings.<\/p>\n Lone Pine Volunteer Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 failure to maintain a Pennsylvania sales tax exemption number.<\/p>\n Wayne County<\/p>\n Hamlin Fire & Rescue Company Firefighters Relief Association<\/a> \u2013 2 findings: Undocumented expenditure; and lack of ownership agreement for rescue vehicle.<\/p>\n The Honesdale Firemen\u2019s Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 untimely deposit of state aid.<\/p>\n Westmoreland County<\/p>\n Delmont Volunteer Firemen\u2019s Relief Association of Delmont, Pennsylvania<\/a> \u2013 No findings.<\/p>\n Irwin Volunteer Fire Department Relief Association<\/a> \u2013 1 finding: Noncompliance with prior audit recommendation \u2013 insufficient surety (fidelity) bond coverage.<\/p>\n Relief Association of the Allegheny Township Volunteer Fire Company No. 1<\/a> \u2013 No findings.<\/p>\n York County<\/p>\n Fireman\u2019s Relief Fund Association of West Manchester Township, York County<\/a> \u2013 2 findings: Failure to secure ownership interest in jointly purchased vehicle and jointly purchased equipment; and undocumented expenditure.<\/p>\n Firemen\u2019s Relief Association of Manchester, PA<\/a> \u2013 No findings.<\/p>\n
\nUnauthorized expenditures;
\nUndocumented expenditures;
\nFailure to update relief association bylaws;
\nFailure to document minutes of relief association meetings.<\/p>\n