Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 19 Counties

HARRISBURG - Auditor General Timothy DeFoor today announced the release of audit reports for 24 volunteer firefighters' relief associations (VFRAs) in Allegheny, Berks, Bradford, Bucks, Carbon, Chester, Clearfield, Clinton, Crawford, Delaware, Lancaster, Luzerne, Lycoming, Mifflin, Montgomery, Schuylkill, Somerset, Warren and Wayne 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 24 audit reports: six VFRAs had no findings; 10 had three or less findings and seven had four or more findings. 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.

Allegheny County

North Fayette Township Volunteer Firemen's Relief Association - 2 findings: unauthorized expenditures and failure to maintain meeting minutes.

Berks County

Friendship Fire Company Number One of Geigertown Relief Association - 4 findings:

• Unauthorized expenditures;

• Failure to define discretionary benefits;

• Noncompliance with prior audit recommendations, failure to maintain a complete/accurate cumulative equipment roster and perform annual inventory; and

• Noncompliance with prior audit recommendations, failure to adequately document and maintain meeting minutes.

Bradford County

LeRaysville-Pike Volunteer Fire Department Fireman's Relief Association - No findings.

Bucks County

Volunteer Firemens' Relief Association of Newportville - 3 findings: inappropriate ownership of boat trailer; failure to receive proceeds from sale of jointly owned vehicle; and noncompliance with prior recommendation involving unauthorized expenditure.

Carbon County

East Penn Township Volunteer Firefighters Relief Association - No findings.

Chester County

Paoli Volunteer Firemen's Relief Association of Tredyffrin Township - 3 findings: improper vehicle donation; failure to receive proceeds from sale of jointly owned vehicle; and failure to maintain complete/accurate equipment roster.

Clearfield County

Mahaffey Volunteer Firemen's Relief Association - 3 findings: erroneous withdrawal of association funds; inadequate signatory authority for disbursement of funds; and failure to update bylaws.

Clinton County

Dunnstown Volunteer Firefighters' Relief Association - 4 findings:

• Unauthorized expenditures;

• Failure to update bylaws;

• Failure to hold meetings; and

• Inadequate signatory authority for disbursement of funds.

Crawford County

Fellows' Club Fireman's Relief Association - 4 findings:

• Failure to update bylaws;

• Insufficient bond coverage;

• Undocumented expenditures; and

• Noncompliance with prior recommendation involving failure to obtain a state sales tax exemption number.

Hydetown Volunteer Fire Department's Relief Association - 5 findings:

• Untimely deposits of state aid;

• Failure to maintain a complete/accurate cumulative equipment roster and conduct annual inventory;

• Failure to update bylaws;

• Noncompliance with prior audit recommendations, undocumented expenditures; and

• Noncompliance with prior audit recommendations, failure to obtain a state sales tax exemption number.

Delaware County

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

Norwood Fire Company No. 1 Relief Association - 3 findings: noncompliance with prior recommendation involving documentation of meeting minutes; failure to secure ownership interest in jointly purchased equipment; and failure to maintain a complete and accurate cumulative equipment roster.

Lancaster County

Marietta Special Fire Police Relief Association - 7 findings:

• Unauthorized expenditures due to potential misappropriation of funds;

• Inappropriate transfers to affiliated fire company and commingling of funds;

• Inadequate financial recordkeeping system;

• Inadequate signatory authority and approvals for disbursement of funds;

• Failure to maintain a complete/accurate equipment roster and perform annual inventory;

• Failure to maintain a complete/accurate membership roster; and

• Failure to update bylaws.

Luzerne County

Firemen's Relief Association of Slocum Volunteer Fire Company No. 1 - 2 findings involving noncompliance with prior audit recommendations: failure to maintain a state sales tax number and inadequate financial record-keeping system.

Lycoming County

The Relief Association of The Citizens Hose Company of Jersey Shore - 1 finding: failure to update bylaws.

Hepburn Township Volunteer Firemens' Relief Association - 3 findings: unauthorized expenditure; failure to maintain bond coverage; and failure to update bylaws.

Unityville Community Volunteer Firemen's Relief Association - 1 finding: failure to update bylaws.

Mifflin County

Granville Township Volunteer Fireman's Relief Association - No findings

Montgomery County

Volunteer Firemen's Relief Association of Empire Hook & Ladder Co., Pottstown - 5 findings:

• Failure to deposit proceeds of vehicle sale;

• Improper equipment transaction;

• Failure to maintain complete/accurate membership roster;

• Failure to hold meetings and failure to document meeting minutes; and

• Failure to maintain complete/accurate equipment roster and conduct annual inventory.

Schuylkill County

Pine Grove Volunteer Firefighters' Relief Association No findings.

Somerset County

Jerome Volunteer Fireman's Relief Association - 2 findings: failure to update bylaws and noncompliance with prior recommendation - failure to provide state sales tax certificate to vendors.

Relief Association of the Friedens Volunteer Fire Company - 5 findings:

• Failure to deposit state aid;

• Unauthorized expenditures;

• Lack of internal controls and monitoring of services provided by a trustee;

• Improper merger; and

• Inadequate bylaws, failure to comply with bylaws, failure to update bylaws.

Warren County

Lander Volunteer Firemen's Relief Association - No findings.

Wayne County

Lake Ariel Volunteer Firemen's Relief Association - 1 finding: improper equipment donation transaction.

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