Western Berks Fire Department Relief Association – Berks County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Western Berks Fire Department Relief Association for the period from January 1, 2022, to December 31, 2024, was conducted by the Department of the Auditor General to ensure compliance with state laws related to fund expenditures and state aid deposit requirements as per the Volunteer Firefighters’ Relief Association Act and Act 205. The review focused on verifying the authorization of expenditure transactions totaling $156,898 and confirmed that the total expenditures were $324,667 during the period. Interviews with officials and document reviews were part of the procedures. No unauthorized fund usage or failure to appropriately deposit state aid was detected. The Relief Association’s total cash at year-end 2024 was $383,367, with state aid from four municipalities ranging annually from $16,196 to $51,443. The engagement highlighted the association’s compliance and effective internal controls. This is an automated summary. Please rely on the contents included in the released audit report.