Auditor General Releases Audits for Volunteer Firefighters' Relief Associations in 29 Counties

Auditor General Timothy DeFoor announced the release of audit reports for 41 volunteer firefighters’ relief associations (VFRAs) in Armstrong, Beaver, Bedford, Berks, Bradford, Bucks, Carbon, Centre, Columbia, Crawford, Cumberland, Dauphin, Delaware, Franklin, Indiana, Lackawanna, Lancaster, Lebanon, Lycoming, Montgomery, Perry, Pike, Schuylkill, Snyder, Union, Warren, Washington, Westmoreland and York counties.

“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” 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 percent tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2022, $66.7 million went to 2,514 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 http://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 http://www.PaAuditor.gov/audit-reports.

Southern Cove Volunteer Firemen’s Relief Association had one finding: failure to obtain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax.

According to the report, “The relief association failed to obtain a Pennsylvania sales tax exemption number and paid $181 in Pennsylvania sales tax for equipment. These payments would not have been required if the relief association had provided a sales tax exemption number to the vendors.”

This will be resolved by the relief association obtaining a state sales tax exemption number from the Dept. of Revenue and seeking a refund of the sales tax paid.