Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 26 Counties

HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 40 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Armstrong, Blair, Bradford, Cambria, Clarion, Clearfield, Columbia, Crawford, Cumberland, Elk, Erie, Fayette, Indiana, Luzerne, Lycoming, Mifflin, Montgomery, Northampton, Somerset, Snyder, Tioga, Warren, 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 2023, $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

The Relief Association of the Heidlersburg Area Civic Association Fire Company – 2 findings: Noncompliance with prior audit recommendation– failure to obtain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax; and inadequate relief association bylaws.

Allegheny County

Carnegie Volunteer Fire and Rescue Relief – 1 finding: Inadequate minutes of meetings and relief association bylaws.

Armstrong County

Blawnox-Glenover Volunteer Fire Company’s Relief Association of the Borough of Blawnox – No findings.

Burrell Township Volunteer Fire Department of Armstrong County Relief Association – No findings.

Elderton District Volunteer Fire Company Relief Association – No findings.

Blair County

Allegheny Township Volunteer Fire Department, Canan Station No. 1 Relief Association – 4 findings:

• Noncompliance with prior audit recommendation– failure to maintain minutes of meetings;
• Unauthorized expenditures;
• Undocumented expenditures;
• Inadequate signatory for the disbursement of funds.

Bradford County

Wyalusing Valley Volunteer Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – untimely deposits of state aid; and insufficient surety (fidelity) bond coverage.

Wysox Volunteer Fire Company Relief Association – No findings.

Cambria County

West Taylor Volunteer Fire Company Relief Association – No findings.

Clarion County

East Brady Volunteer Fireman’s Relief Association – No findings.

Clearfield County

Coalport Firemen’s Relief Association – No findings.

Columbia County

Bloomsburg Volunteer Firefighter’s Relief Association of Bloomsburg, Pennsylvania – No findings.

Crawford County

Conyngham Township Fireman’s Relief Association – 6 findings:

• Noncompliance with prior audit recommendation – failure to maintain surety (fidelity) bond coverage;
• Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number;
• Noncompliance with prior audit recommendation – failure to maintain minutes of meetings and inadequate relief association bylaws;
• Noncompliance with prior audit recommendation– failure to maintain a complete and accurate equipment roster;
• Untimely receipt and deposit of state aid;
• Failure to maintain a complete and accurate membership roster.

The Linesville Volunteer Firefighters’ Relief Association – No findings.

Cumberland County

Hamden Township Volunteer Fire Company No. 1 Relief Association, Inc. – 2 findings: Failure to secure ownership interest in jointly purchased vehicle and equipment; and inappropriate ownership of rescue vehicle.

The Volunteer Firemen’s Relief Association of East Pennsboro Township – No findings.

Upper Frankford Township Firemen’s Relief Association – No findings.

Elk County

The Highland Township Volunteer Fireman’s Relief Association – 3 findings: Noncompliance with prior audit recommendation– failure to monitor investment and checking activity and to secure ownership access; inadequate signatory authority for the disbursement of funds; and inadequate minutes of meetings and relief association bylaws.

Erie County

Albion Volunteer Fireman’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditures; and noncompliance with prior audit recommendation – failure to maintain minutes of meetings and inadequate relief association bylaws.

Belle Valley Firemen’s Relief Association – 2 findings: Noncompliance with prior audit recommendation – unauthorized expenditure; and failure to disclose related party transaction.

Fayette County

Grindstone Firemen’s Relief Association – No findings.

Indiana County

Cherry Tree Volunteer Fire Company Relief Association – 4 findings:

• Noncompliance with prior audit recommendation – failure to deposit proceeds from the sale of a jointly purchased vehicle
• Noncompliance with prior audit recommendation – undocumented expenditures
• Noncompliance with prior audit recommendation – inadequate minutes of meetings and relief association bylaws
• Unauthorized expenditure

Commodore Volunteer Firemen’s Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws.

Homer City Volunteer Firemen’s Relief Association – No findings.

Luzerne County

Swoyersville Volunteer Fire Department #2 Relief Association of Swoyersville, PA – 2 findings: Noncompliance with prior audit recommendation– failure to maintain a complete and accurate equipment roster; and noncompliance with prior audit recommendation – failure to obtain a Pennsylvania sales tax exemption number, failure to maintain a complete and accurate membership roster.

Lycoming County

Brown Township Volunteer Fire Company Relief Association – No findings.

Relief Association of The Antes Fort Volunteer Fire Company – No findings.

Mifflin County

Decatur Township Volunteer Fireman’s Relief Association – 1 finding: Failure to secure ownership interest in jointly purchased equipment.

Montgomery County

The Firefighters Relief Association of Douglass Township – 1 finding: Failure to deposit proceeds from the sale of a jointly purchased vehicle.

Northampton County

Diamond Fire Company Firefighters’ Relief Association – 2 findings: Noncompliance with prior audit recommendation – failure to conduct annual physical equipment inventories; and inadequate minutes of meetings and relief association bylaws.

Somerset County

Krings Volunteer Firemen’s Relief Association – No findings.

Synder County

McClure Borough Firemen’s Relief Association – No findings.

Tioga County

Blossburg Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation – untimely receipt and deposit of state aid.

Westfield Firemen’s Relief Association – No findings.

Warren County

Clarendon Firemen’s Relief Association – 1 finding – Undocumented expenditure

Glade Township Volunteer Firemen’s Relief Association – 1 finding: Undocumented expenditures.

Westmoreland County

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

Youngwood Volunteer Hose Company No. 1 Relief Association – 1 finding: Failure to obtain a Pennsylvania sales tax exemption number.

Yukon South Huntingdon Township Volunteer Fire Company Relief Association – 1 findings: Noncompliance with prior audit recommendation – failure to maintain a Pennsylvania sales tax exemption number

York County

East Prospect Fireman’s Relief Association of East Prospect, Pennsylvania – No findings.

###

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