Wissahickon Fire Company in Ambler (Image courtesy of Google StreetView)
The review of the relief association's finances encompassed January 2020 through December 2023
The Pennsylvania Department of the Auditor General released a report this week regarding its exploration into finances of several of the state’s volunteer fire departments across 30 counties. An audit by Auditor General Timothy DeFoor dug into the reports of 42 different volunteer firefighters’ relief associations (VFRAs).
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” said DeFoor. “Our audits make sure state aid is used to equip and protect volunteer firefighters and the communities they serve.”
According to its press release, the Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which are generated by a two percent tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2024, $68.26 million went to 2,501 municipalities for distribution to VFRAs to provide training, purchase equipment, and insurance, as well as pay for death benefits for volunteer firefighters.
Should the audit discover any issues or if they do not comply with applicable state laws, contracts, bylaws and administrative procedures, the VFRAs may have future state aid withheld. 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).
In Montgomery County, Pa., there were two reviews done this year, with one in Upper Gwynedd Township for its Fireman’s Relief Association and one audit for the Wissahickon Fire Company Relief Association.
While an audit in Upper Gwynedd uncovered four issues of noncompliance with prior audit recommendations, including:
and a fifth issue regarding “inappropriate ownership of boat trailer,” the Wissahickon Fire Company’s relief association was clear. No findings were reported in its review.
Wissahickon Fire Company’s Relief Association review covered a time period ranging from Jan. 1, 2020 through Dec. 31 2023. The report was released in October of 2024.
The report stated, in summary, that the “relief association took appropriate corrective action to address the findings contained in our prior audit report,” and that it also “in all significant respects, complied with applicable state laws, contracts, bylaws, and administrative procedures as they relate to the receipt of state aid and the expenditure of relief association funds.”
Previous incidents included the association’s “Failure to deposit proceeds from the sale of a jointly purchased vehicle” and an “Unauthorized expenditure.” Both issues were corrected prior to this most recent audit.
