Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 23 Counties

HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 35 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Bedford, Bucks, Butler, Carbon, Clearfield, Crawford, Indiana, Lawrence, Lebanon, Luzerne, Montgomery, Montour, Northampton, Northumberland, Potter, Schuylkill, Washington, Wayne, Westmoreland, Wyoming 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.

Adams County

Barlow Firefighters’ Relief Association – 1 finding: Unauthorized expenditures.

The Relief Fund Association of York Springs Fire Company No. 1 of Adams County, Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – unauthorized expenditures.

Allegheny County

Bridgeville Volunteer Fireman Relief Association of the Borough of Bridgeville, County of Allegheny and Commonwealth of Pennsylvania – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster.

Crafton Firefighters Relief Fund – 1 finding: Unauthorized expenditure.

Bedford County

Shawnee Valley Firemen’s Relief Assistance – 1 finding: Inadequate minutes of meetings and relief association bylaws.

Bucks County

The Volunteer Firemen’s Relief Association of Sellersville, Pennsylvania – No findings.

Butler County

Portersville-Muddy Creek Township Volunteer Fireman’s Relief Association – No findings.

Slippery Rock Volunteer Firemen’s Relief Association – No findings.

Carbon County

Fireman’s Relief Association of Palmerton, PA – No findings.

Clearfield County

B.J.W. Volunteer Fire Company Relief Association – No findings.

Irvona Vol. Fire Company Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws.

Osceola Mills Firemen’s Relief Association of The Borough of Osceola Mills, County of Clearfield, State of Pennsylvania – No findings.

Crawford County

Summit Township Volunteer Fire Department Relief Association Incorporated – 1 finding: Unauthorized expenditures.

Indiana County

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

Lawrence County

Enon Valley Community Volunteer Firefighters’ Relief Association – 1 finding: Failure to maintain surety (fidelity) bond coverage.

Lebanon County

Mt. Zion Community Fire Company Fireman’s Relief Association – No findings.

Northern Lebanon Fire and Emergency Services Relief Association – 2 findings: Inadequate signatory authority for the disbursement of funds; and inadequate relief association bylaws.

Speedwell Firemen’s Relief Association – No findings.

Luzerne County

The Larksville Firemen’s Relief Association of the Commonwealth of Pennsylvania – No findings.

Warrior Run Boro. Volunteer Fire Co. Inc. Relief Association  – No findings.

Montgomery County

Cheltenham Firemen’s Relief Association – No findings.

Relief Association of Glenside Fire Company No. 1 – No findings.

Montour County

Mahoning Township Volunteer Firemen’s Relief Association of Mahoning Township, Montour County, Pennsylvania – No findings.

Northampton County

Hecktown Volunteer Fire Company #1 Fireman’s Relief Association – Observation: FDIC coverage limits exceeded.

Northumberland County

Coal Township Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number and payment of a Pennsylvania sales tax.

The Upper Augusta Volunteer Fire Co. Fireman’s Relief Association of Sunbury, Rd 1, Pennsylvania – 1 finding: Unauthorized expenditure.

Potter County

Germania Fireman’s Relief Association – No findings.

The Shinglehouse Volunteer Firefighters Relief Association – No findings.

Schuylkill County

Fireman’s Relief Association of East Norwegian Township – 5 finding:

• Noncompliance with prior audit recommendation – failure to mitigate losses from default of a loan;
• Noncompliance with prior audit recommendation – failure to maintain a complete and accurate equipment roster;
• Noncompliance with prior audit recommendation – failure to maintain a complete and accurate membership roster;
• Noncompliance with prior audit recommendation – inadequate minutes of meetings; and
• Failure to file for dissolution.

Washington County

Houston Volunteer Firemen’s Relief Association – No findings.

West Middletown Volunteer Firemen’s Relief Association – 3 finding: Noncompliance with prior audit recommendation: Failure to adhere to relief association bylaws and failure to segregate relief association officers’ duties, Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate membership roster, Noncompliance with prior audit recommendation: Failure to obtain a Pennsylvania sales tax exemption number

Wayne County

The Hawley Firemen’s Relief Association – No findings.

Westmoreland County

West Leechburg Volunteer Fire Company Relief Association – No findings.

Wyoming County

Factoryville Fire Company Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation –  failure to maintain a complete and accurate equipment roster.

York County

Strinestown Volunteer Firefighters’ Relief Association – No findings.

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