Pennsylvania’s Volunteer Firefighter Relief Association (VFRA) Program has provided a valuable source of funding for the protection, safety, and relief of volunteer firefighters.

The program is governed by Act 84 of 1968 (the "Volunteer Firefighters’ Relief Association Act 53 ps. 8501 et. Seq.). Since the Volunteer Fireman’s Relief Association (VFRA) receives public tax monies, the association officers have a responsibility to the public to conduct the association’s affairs in a businesslike manner. The VFRA is a separate legal entity from a fire company, must have separate federal tax identification numbers, and by law the Pennsylvania Department of the Auditor General is required to audit the financial accounts of all VFRAs. In doing so, they periodically develop information that is made available to the VFRAs.