Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 21 Counties

HARRISBURG - Auditor General Timothy DeFoor today announced the release of audit reports for 33 volunteer firefighters' relief associations (VFRAs) in Adams, Allegheny, Bedford, Clinton, Crawford, Delaware, Elk, Fayette, Franklin, Jefferson, Lackawanna, Lancaster, Lawrence, Lebanon, Montgomery, Schuylkill, Sullivan, Washington, Westmoreland, Wyoming, and York Counties.

"We provide state aid to relief associations that support Pennsylvania's dedicated volunteer firefighters with things like equipment and insurance," Auditor General DeFoor said. "Our audits make sure the associations are using state aid properly and that they are following the law."

Of the 33 audit reports: 9 VFRAs had no findings; 17 had three or less findings; and five had four or more findings. Two VFRAs, Isabella Volunteer Firemen's Relief Association in Fayette County and F.W.M Volunteer Firemen's Relief Association in Wyoming County, had six or more findings. Both Isabella VFRA and F.W.M VFRA are in danger of losing their state aid if they do not comply with the audit finding recommendations. VFRAs have 60 days from the receipt of the report to comply with any finding recommendations. The audit reports linked below are available online at www.PaAuditor.gov/audit-reports.

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.

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.

The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent.

Review the latest audit report for the listed VFRAs and learn more here on our website.

Adams County

Cashtown Community Volunteer Firemen's Relief Association - No Findings.

Allegheny County

The Edgewood Volunteer Firemen's Relief Association - No Findings.

Hampton Township Volunteer Firemen's Relief Association - 4 Findings:

• Unauthorized expenditure;
• Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
• Failure to segregate relief association officers' duties; and
• Inadequate minutes of relief association meetings.

Heidelberg Volunteer Firemen's Relief Association of the Borough of Heidelberg - 4 Findings:

• Noncompliance with prior audit recommendation - Failure to obtain a Pennsylvania Sales Tax Exemption number;
• Noncompliance with prior audit recommendation - Inadequate Relief Association Bylaws;
• Inadequate Minutes of Relief Association meetings; and
• Insufficient Surety (Fidelity) bond coverage.

Bedford County

Everett Fire Company, No. 1 Fireman's Relief Association - 3 Findings:

• Unauthorized expenditures;
• Inappropriate pre-signing of black checks; and
• Failure to update relief association bylaws.

Clinton County

Renovo Firemen's Relief Association - 4 Findings:

• Noncompliance with prior audit recommendation - Failure to conduct an annual physical inventory of equipment;
• Failure to maintain a Pennsylvania Sales Tax Exemption Number;
• Failure to properly document minutes of Relief Association meetings; and
• Failure to update Relief Association bylaws.

Crawford County

North Shenango Volunteer Fire Department Relief Association - Finding: Noncompliance with prior audit recommendation - insufficient surety (fidelity) bond coverage.

Springboro Volunteer Fire Department and Relief Association - Finding: Noncompliance with prior audit recommendation - Relief Association Certificates of deposit and checking account inappropriately registered under the affiliated fire service organizations federal tax identification number.

Delaware County

Ogden Fire Company No. 1 Relief Association - 5 Findings:

• Undocumented expenditures;
• Failure to provide Pennsylvania Sales Tax exemption certificate to vendors;
• Improper documentation of dissolution and merger;
• Failure to hold relief association meetings and failure to properly document minutes of relief association meetings; and
• Inadequate financial record-keeping system.

Elk County

Jay Township Volunteer Firefighters' Relief Association - No Findings.

Fayette County

Allison #2 V.F.D. Firemen's Relief Association - No Findings

Collier Volunteer Fire Department Relief Association - 4 Findings:

• Lack of Cooperation from the last known Relief Association Officials severely limiting the scope of the audit;
• Undocumented expenditures;
• Failure to deposit state aid; and
• Inadequate signatory authority for the disbursement of funds.

Isabella Volunteer Firemen's Relief Association - 9 Findings:

• Lack of Cooperation from the relief association officials severely limiting the scope of the audit;
• Noncompliance with prior audit recommendation - undocumented expenditures;
• Lack of supporting documentation for ownership of a rescue vehicle;
• Unauthorized expenditures;
• Untimely deposit of state aid;
• Failure to maintain surety (fidelity) bond Coverage;
• Inadequate financial record-keeping system;
• Inadequate signatory authority for the disbursement of funds; and
• Failure to hold Relief Association meetings.

Normalville Area Volunteer Fire Department Relief Association - Finding: Noncompliance with prior audit recommendation - failure to obtain a Pennsylvania Sales Tax Exemption Number.

Franklin County

The Edgewood Volunteer Firemen's Relief Association - Finding: Unauthorized Expenditure.

Jefferson County

The Falls Creek Volunteer Firemans' Relief Association - No Findings.

Oliver Township Volunteer Fire Company Relief Association - Finding: Noncompliance with prior audit recommendation - Failure to update Relief Association bylaws.

Lackawanna County

Carbondale Volunteer Firefighters' Relief Association - 2 Findings: Failure to maintain a complete and accurate membership roster; and inadequate signatory authority for the disbursement of funds.

Independent Firefighters Relief Association - 2 Findings: Inadequate financial record-keeping system; and failure to segregate relief association officers' duties.

Lancaster County

Bart Township Fire Company Relief Association - Finding: Noncompliance with prior audit recommendation - inadequate minutes of meetings.

Lawrence County

The Volunteer Firemen's Relief Association of Ellwood City - No findings

Lebanon County

Campbelltown Volunteer Fire Company Relief Association - 2 Findings: Noncompliance with prior audit recommendation - Inadequate relief association bylaws; and failure to provide Pennsylvania Sales Tax exemption certificate to vendors.

North Lebanon Township Firemen's Relief Association - Finding: Failure to update relief association bylaws.

Montgomery County

Lower Merion Township Firemen's Relief Association - 2 Findings: Improper reimbursements of cell phone expenditures not authorized by the VFRA Act; and Failure to secure ownership agreements for equipment purchased and installed on vehicles owned by affiliated fire companies.

Schuylkill County

Ringtown Valley Fire and Rescue Volunteer Firefighters' Relief Association - Finding: Failure to update Relief Association Bylaws.

Tremont Ambulance Firemen's Relief - No Findings.

Sullivan County

Hillsgrove Volunteer Firemen's Relief Association - Finding: Failure to update relief association bylaws.

Washington County

Peters Township Volunteer Firemen's Relief Association - No Findings.

Westmoreland County

Firemen's Relief Association of Scottdale, Pennsylvania - No Findings.

Hyde Park Volunteer Fireman Relief Association - 2 Findings: Noncompliance with prior audit recommendation - untimely receipt of state aid; and failure to update the relief association bylaws.

Wyoming County

F.W.M. Volunteer Firemen's Relief Association - 6 Findings:

• Noncompliance with prior audit recommendations - undocumented expenditures;
• Noncompliance with prior audit recommendation - Failure to maintain surety (fidelity) bond coverage;
• Noncompliance with prior audit recommendation - failure to obtain a Pennsylvania Sales Tax exemption number;
• Noncompliance with prior audit recommendation - failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment;
• Noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds; and
• Unauthorized expenditure.

York County

Airville Volunteer Fire Company Relief Association - Finding: Unauthorized expenditure.

East Prospect Fireman's Relief Association of East Prospect - Finding: Failure to maintain a complete and accurate cumulative equipment roster and failure to properly document an annual physical inventory of equipment.

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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or [email protected]