Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 24 Counties

HARRISBURG - Auditor General Timothy DeFoor today announced the release of audit reports for 48 volunteer firefighters' relief associations (VFRAs) in Allegheny, Bedford, Bradford, Bucks, Chester, Columbia, Dauphin, Delaware, Erie, Jefferson, Lackawanna, Lancaster, Lebanon, Lehigh, Lycoming, McKean, Mifflin, Monroe, Montgomery, Pike, Tioga, Wayne, Westmoreland 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 48 audit reports: 19 VFRAs had no findings; 16 had three or less findings and 13 had four or more findings. Two VFRAs, The Liberty Hose Company No. 1 VFRA in Dauphin County and East Stroudsburg VFRA in Monroe County, had more than seven findings. The Liberty Hose VFRA stopped receiving state aid in 2024 after failing to correct issues from previous audits, and East Stroudsburg VFRA is in danger of losing its state aid if it does 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 https://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 on our website.

Allegheny County

Bradford Woods Volunteer Fire Company Relief Association of Bradford Woods, Allegheny County, Pennsylvania - No findings.

Scott Township Volunteer Firemen's Relief Association - No findings.

Bedford County

Ridgebury Volunteer Fire Company's Relief Association - 3 findings: Noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds; insufficient surety (fidelity) bond coverage; and failure to update the relief association bylaws.

Bradford County

South Creek Volunteer Firefighters' Relief Association - No findings.

Warren Township Volunteer Firemen's Relief Association - No findings.

Bucks County

Feasterville Volunteer Firefighters' Relief Association - No findings.

Midway Volunteer Fire Company Relief Association - No findings.

Chester County

Liberty Fire Company Relief Association of the Borough of Spring City, Chester County, Pennsylvania - 4 findings:

• Noncompliance with prior audit recommendation - payment of Pennsylvania sales tax;
• Unauthorized expenditure;
• Failure to document an annual physical inventory of equipment;
• Failure to maintain a complete and accurate membership roster.

Longwood Firefighter's Relief Association - 2 findings: Noncompliance with prior audit recommendation - unauthorized expenditure; and failure to maintain a complete and accurate cumulative equipment roster and failure to document an annual physical inventory of equipment.

The Volunteer Firefighter's Relief Association of North Coventry Township - 3 findings: 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; unauthorized expenditure; and failure to secure a joint purchase agreement.

Wagontown Volunteer Fire Company Relief Association - No findings.

Columbia County

Benton Volunteer Firemen's Relief Association - No findings.

Dauphin County

Dauphin-Middle Paxton Firemen's Relief Association - No findings.

Fisherville Firemen's Relief Association of the State of Pennsylvania - 2 findings: Noncompliance with prior audit recommendation - payment of Pennsylvania sales tax and failure to provide Pennsylvania sales tax exemption certificate to vendors; and untimely receipt of state aid.

Gratz Area Fire Company #1 Relief Association - No findings.

Millersburg Area Ambulance Relief Association, Inc. - No findings.

Radnor Fire Company Relief Association - 3 findings: Failure to maintain surety (fidelity) bond coverage; unauthorized expenditures; and failure to secure a joint purchase agreement for a jointly purchased vehicle.

River Rescue and Emergency Services Volunteer Relief Association, Inc. - 2 findings: Noncompliance with prior audit recommendation - inappropriate ownership of boat trailer; and insufficient surety (fidelity) bond coverage.

Susquehanna Township Fireman's Relief Association - 2 findings: 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; and unauthorized expenditures.

The Eddystone Fire Company #1 Relief Association - 2 findings: 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; and inadequate financial record-keeping system.

The Liberty Hose Company No. 1 Firemen's Relief Association - 9 findings: Noncompliance with prior audit recommendation:

• Noncompliance with prior audit recommendation - undocumented expenditures;
• Noncompliance with prior audit recommendation - failure to maintain a complete accurate cumulative equipment roster and failure to conduct an annual physical of equipment;
• Noncompliance with prior audit recommendation - failure to maintain a Pennsylvania sales tax exemption number;
• Noncompliance with prior audit recommendation - failure to maintain minutes of relief association meetings;
• Noncompliance with prior audit recommendation - inadequate financial record-keeping system;
• Unauthorized expenditures;
• Inappropriate ownership of rescue vehicle;
• Inadequate signatory authority for the disbursement of funds; and
• Failure to maintain a complete and accurate membership roster.

Delaware County

Glenolden Volunteer Firemen's Relief Association of Glenolden, Pa - No findings.

Haverford Township Volunteer Firefighters Relief Association - No findings.

Relief Association of the Brookhaven Fire Company No. 1 of Brookhaven, Delaware County, Pennsylvania - 5 findings:

• Noncompliance with prior audit recommendation - unauthorized expenditures;
• Undocumented expenditures;
• Insufficient surety (fidelity) bond coverage;
• Failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment; and
• Purchased asset not received.

The Springfield Township, Delaware County, Firefighter's Relief Fund Association of Pennsylvania - No findings.

Erie County

West Lake Firemen's Relief Association - No findings.

Jefferson County

Brockway Volunteer Firefighters' Relief Association - No findings.

Knox Township Volunteer Fireman's Relief Association - No findings.

Lackawanna County

Meredith Hose Company No. 1 Volunteer Firemen's Relief Association - 1 finding: Failure to update the relief association bylaws.

Lancaster County

Akron Volunteer Fireman's Relief Association - 3 findings: Noncompliance with prior audit recommendation - failure to maintain a Pennsylvania sales tax exemption number; inadequate signatory authority for the disbursement of funds; and failure to conduct an annual physical inventory of equipment.

Lebanon County

Neptune Fire Company Volunteer Firefighters' Relief Association - 2 findings: Noncompliance with prior audit recommendation - inadequate relief association bylaws; and noncompliance with prior audit recommendation - inadequate minutes of meetings.

Lehigh County

Han-Le-Co Firemen's Relief Association - No findings.

Whitehall Township Volunteer Firefighters Relief Association of Lehigh County - No findings.

Lycoming County

Picture Rock Firemen's Relief Association - No findings.

McKean County

The Ludlow Volunteer Firemen's Relief Association - 1 finding: Failure to update the relief association bylaws.

Mifflin County

Newton-Wayne Firemen's Relief Association - 1 finding: Failure to secure ownership interest in jointly purchased vehicle, inadequate minutes of relief association meetings.

Monroe County

East Stroudsburg Volunteer Firemen's Relief Association - 8 findings:

• Noncompliance with prior audit recommendation - undocumented expenditures;
• Noncompliance with prior audit recommendation - inadequate definition of discretionary benefits in relief association bylaws or formal policy;
• Noncompliance with prior audit recommendation - inadequate administration of mortgages;
• Noncompliance with prior audit recommendation - failure to hold relief association meetings;
• Noncompliance with prior audit recommendation - inadequate financial record-keeping system;
• Failure to secure ownership agreement;
• Unauthorized expenditures; and
• Failure to develop a debit card policy.

Montgomery County

East Greenville Firemen's Relief Association - No findings.

Pike County

Bushkill Volunteer Firefighter's Relief Association - 1 finding: 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.

Tioga County

Chatham Township Volunteer Firemen's Relief Association - 1 finding: Insufficient surety (fidelity) bond coverage.

Wayne County

Lakeville Volunteer Fireman's Relief Association - 4 findings:

• Noncompliance with prior audit recommendation - failure to maintain a Pennsylvania sales tax exemption number;
• Undocumented expenditures;
• Unauthorized expenditures; and
• Inadequate provision in relief association bylaws.

Westmoreland County

Adamsburg and Community Volunteer Fire Departments' Relief Association - No findings.

Mt. Pleasant Township V.F.D. #3 Relief Association of Calumet - 2 findings: Undocumented expenditures; and failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory of equipment.

York County

Volunteer Firefighters' Relief Association of Alert Fire Company No. 1, Emigsville, PA - 2 findings: 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; and failure to secure ownership interest in upgrades to affiliated fire company building.

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