Subject to the whims of the owners, stockholders and marketplace. Accountable and open to public scrutiny. Usually trained in emergency management. Private company with no requirements to disclose anything publicly. Not necessarily trained in emergency management.
Records are open to the public under the Freedom of Information act.
The public has no right to look at private company records. Fees, billings, and taxes are based on offsetting expenses in providing the service to it's citizens at the lowest possible cost. Any surplus revenues are reinvested back into the fire department. Most of the revenue leaves the jurisdiction of the community and in some cases is reinvested in other business ventures. By state law, fire departments must have rigid competitive testing, training, promotions, and criminal background checks.