As auditor, DeFoor oversaw audits of volunteer firefighter relief associations that have uncovered noteworthy irregularities. In Pennsylvania, VFRAs support local fire departments, but are separate legal entities. A two-percent tax on fire insurance policies is collected by the Pennsylvania Auditor General and the proceeds are distributed to each local VFRA for the purchase of equipment, insurance, and death benefit policies for volunteer firefighters. The Pennsylvania Office of the Auditor General is responsible for distributing the funds and regularly issues audit reports analyzing the finances of each VFRA. Examples of noteworthy irregularities include July 2022, when DeFoor announced that an audit of the Markle Volunteer Fire Department Relief Association in Apollo, Pennsylvania, had revealed a shortage of $4000. According to a news release from the auditor, the examination also found that “numerous checks drawn from the association’s account did not contain at least two authorizing signatures as required by state law” and that “some checks contained signatures that were allegedly forged.” DeFoor forwarded the findings of the Markle VFRA audit to the local prosecutor for investigation: “Our auditors uncovered instances where checks were written and cashed improperly, which may have larger consequences. I am asking the Westmoreland County District Attorney’s Office to take a closer look at our audit findings to determine whether any laws were violated.” Also, in August 2022, DeFoor announced that an audit of the Gregg Township Firemen’s Relief Association had uncovered $25,910 missing from the VFRA’s savings account. According to a news release from DeFoor, the VFRA officials “could not explain why the funds were withdrawn or provide bank records to auditors,” and the VFRA had an “inadequate financial record keeping system” and had failed to maintain a proper record of its leadership meetings. DeFoor suspended payments to the VFRA and forwarded the audit results to the local prosecuting attorney at the Centre County District Attorney’s office. “I’ve asked the District Attorney’s office to take a closer look to determine whether any laws were violated,” DeFoor said. “Due to the seriousness of this matter, my department will withhold state aid from the association until we have answers.” Audit revealing major deficit at Pennsylvania Turnpike Commission (September 2022) In September 2022, DeFoor announced a performance audit of the Pennsylvania Turnpike Commission that revealed the state toll road authority was $13.2 billion in debt. In a news release, DeFoor observed that this was “more debt than the entire state government of Pennsylvania and the only way to pay it is to raise tolls.” The state government’s debt at the time was reported at $11.7 billion. Among the specific findings, the report showed $104.9 million in uncollected tolls due to delinquent invoices, and an inability of the Pennsylvania Department of Transportation to identify license plates or the addresses for motorists owing tolls. In his news release, DeFoor said the “unsustainable situation” had been “decades in the making” and showed that the “legislature and executive branch need to work together now to ensure the Turnpike is financially viable for the future.”