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 44 volunteer firefighters' relief associations (VFRAs) in Allegheny, Berks, Bradford, Bucks, Carbon, Clinton, Columbia, Crawford, Dauphin, Delaware, Erie, Fayette, Greene, Lackawanna, Lancaster, Lycoming, McKean, Montgomery, Potter, Somerset, 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 44 audit reports: 20 VFRAs had no findings; 20 had three or less findings and 4 had four or more findings. 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

Edgeworth Volunteer Firemen's Relief Corporation - No findings.

Emsworth Volunteer Firemen's Relief Association of Emsworth Borough, Allegheny County - 1 finding: Untimely receipt and deposit of state aid.

Green Tree Volunteer Firemen's Relief Association - No findings.

Sturgeon Volunteer Firefighters' Relief Association, Incorporated - No findings.

The Oakdale Volunteer Firemen's Relief Association - No findings.

Berks County

Alsace Manor Fire Co. Fireman's Relief Association - 5 findings:

• Noncompliance with prior audit recommendation - failure to secure ownership interest in jointly purchased vehicle;
• Noncompliance with prior audit recommendation - undocumented expenditures;
• Noncompliance with prior audit recommendation - failure to maintain a complete and accurate membership roster;
• Noncompliance with prior audit recommendation - failure to secure ownership interest in jointly purchased equipment; and
• Failure to maintain surety (fidelity) bond coverage.

Bradford County

Canton Volunteer Firemen's Relief Association of Canton, Pennsylvania - No findings.

Bucks County

Nottingham Fire Company Relief Association - No findings.

Perkasie Firemen's Relief Association - No findings.

Carbon County

Weatherly Firefighters Relief Association - No findings.

Clinton County

Avis Borough - Pine Creek Township Fireman's Relief Association - No findings.

Columbia County

Catawissa Hose Company No. 1 Volunteer Firefighter's Relief Association - 1 finding: Unauthorized expenditures.

Crawford County

Fallowfield Fire & Rescue Relief Association - 2 findings: Noncompliance with prior audit recommendation - inadequate relief association bylaws; and noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds.

Vernon Township Volunteer Fire Department's Relief Association - 3 findings: Noncompliance with prior audit recommendation - lack of cooperation from the last known and former relief association officials severely limited the scope of the audit; noncompliance with prior audit recommendation - undocumented expenditures due to the potential misappropriations; and noncompliance with prior audit recommendation - unauthorized expenditures.

Dauphin County

The Citizens Fire Company #1 of Highspire, Pennsylvania Volunteer Firemans Relief Association - 2 findings: Noncompliance with prior audit recommendation - failure to document minutes of relief association meetings; and inadequate loan agreement for purchase of an asset.

Delaware County

Chester Township Volunteer Firemen Relief Association - 6 findings:

• Noncompliance with prior audit recommendation - unauthorized expenditure;
• Noncompliance with prior audit recommendation - failure to maintain surety (fidelity) bond coverage;
• Noncompliance with prior audit recommendation - inadequate financial record-keeping system;
• Noncompliance with prior audit recommendation - failure to maintain a complete and accurate membership roster;
• Noncompliance with prior audit recommendation - failure to document minutes of relief association meetings; and
• Noncompliance with prior audit recommendation - failure to maintain a complete and accurate cumulative equipment roster and failure to conduct an annual physical inventory equipment.

The Volunteer Firemen's Relief Association of The Bethel Township Hose Company No. 1, of Bethel Township, Delaware County, Pennsylvania - 3 findings: Noncompliance with prior audit recommendation - failure to maintain a complete and accurate cumulative equipment roster; noncompliance with prior audit recommendation - failure to adhere to relief association bylaws and inadequate relief association bylaws; and relief association financial accounts registered under unknown federal tax identification number.

Erie County

Franklin Township Volunteer Firemen's Relief Association - 2 findings: Failure to conduct an annual physical inventory of equipment; and failure to update relief association bylaws.

Greenfield Township Volunteer Fire Company Relief Association - 1 finding: Unauthorized expenditures.

Fayette County

Markleysburg-Henry Clay Volunteer Firemen's Relief Association - No findings.

Uniontown Volunteer Firemen's Relief Association of Uniontown, Pennsylvania - No findings.

Greene County

Center Township Volunteer Firefighter's Relief Association - 3 findings: Noncompliance with prior audit recommendation - erroneous deposit of grant funds; unauthorized expenditure; and failure to update relief association bylaws.

Lackawanna County

Volunteer Firemens Relief Association of Dickson City, Pennsylvania - No findings.

Volunteer Firemen's Relief Association of Greenfield Township, Pennsylvania - 1 finding: Insufficient surety (fidelity) bond coverage.

Lancaster County

Lancaster Township Fire Department Relief Association - 2 findings: Noncompliance with prior audit recommendation - unauthorized expenditures; and 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.

Manheim Township Fire Rescue Volunteer Firefighters' Relief Association - 5 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;
• Noncompliance with prior audit recommendation - unauthorized expenditures;
• Inconsistent and inadequate relief association bylaws;
• Inadequate financial record-keeping system; and
• Failure to maintain a complete and accurate membership roster.

Robert Fulton Firemen's Relief Association - 4 findings:

• Noncompliance with prior audit recommendation - undocumented expenditures;
• Inadequate internal controls;
• Inadequate minutes of meetings; and
• Failure to maintain a complete and accurate membership roster.

Volunteer Fireman's Relief Association of East Cocalico Township, Lancaster County - 1 finding: Inadequate relief association bylaws.

Weaverland Valley Fire Department Volunteer Firefighter Relief Association - 1 finding: Noncompliance with prior audit recommendation - failure to obtain a Pennsylvania state sales tax exemption number.

Lycoming County

DuBoistown Firefighters' Relief Association - No findings.

Old Lycoming Township Volunteer Firemen's Relief Association - No findings.

The Washington Township Volunteer Fire Company Relief Fund - 1 finding: Noncompliance with prior audit recommendation - failure to obtain a Pennsylvania sales tax exemption number.

McKean County

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

Eldred Boro Fire Dept., Inc. Relief Association - 1 finding: Unauthorized expenditures.

Lewis Run Volunteer Fire Department Relief Association - 1 finding: Noncompliance with prior audit recommendation - inadequate signatory authority for the disbursement of funds.

Montgomery County

The Upper Pottsgrove Township Volunteer Firefighters' Relief Association - 3 findings: Noncompliance with prior audit recommendation - unauthorized expenditure; 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 update relief association bylaws.

Potter County

Coudersport Volunteer Firemen's Relief Association - No findings.

Tri-Town Volunteer Firemens Relief Association - No findings.

Somerset County

Shanksville Volunteer Firemen's Relief Association - No findings.

Washington County

Cecil Township Volunteer Fire Company No. 3 Firemen's Relief Association - 1 finding: Unauthorized expenditures.

Westmoreland County

High Park Volunteer Firemen's Relief Association - 1 finding: Unauthorized expenditures.

The Hempfield Township Volunteer Hose Company Number 2 Relief Association - No findings.

Wyoming County

Meshoppen Volunteer Fire Company Relief Association - No findings.

York County

Reliance Fire Company Relief Association of West York Borough, Pennsylvania - 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; noncompliance with prior audit recommendation - failure to hold relief association meetings and failure to properly document minutes of relief association meetings; and noncompliance with prior audit recommendation - relief association investment account registered under unknown federal tax identification.

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