AuditsAudit County: Berks County

Volunteer Firemen’s Relief Association of the Borough of Shillington, Berks County – Audit Period January 1, 2021 to December 31, 2023

The Limited Procedures Engagement (LPE) of the Volunteer Firemen’s Relief Association in Shillington, Berks County, Pennsylvania was conducted for the period from January 1, 2021, to December 31, 2023. This review assessed whether the association’s funds were expended for authorized purposes and if state aid was properly received and deposited in line with the VFRA […]

Encompass Health Rehabilitation Hospital of Reading – Berks County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care services. The Encompass Health Rehabilitation Hospital of Reading was evaluated to determine its eligibility for such payments for the fiscal year ending June 30, 2024. This evaluation focused on whether the hospital had any qualifying claims as extraordinary […]

City of Reading Firemen’s Pension Plan – Berks County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the City of Reading Firemen’s Pension Plan covering January 1, 2022, to December 31, 2023, examined whether municipal officials effectively addressed prior findings and adhered to state laws, regulations, and local policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit found the plan compliant in all […]

City of Reading Officers and Employees Pension Plan – Berks County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the City of Reading Officers and Employees Pension Plan for the period January 1, 2022, to December 31, 2023, evaluated compliance with state laws and regulations. The audit objectives were to assess whether corrective actions from previous reports were implemented and if the pension plan adhered to applicable regulations and procedures. […]

City of Reading Police Pension Plan – Berks County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the City of Reading Police Pension Plan, conducted for the period from January 1, 2022, to December 31, 2023, was executed as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not governed by Government Auditing Standards, aimed to assess the plan’s adherence to […]

Northern Berks Regional Police Pension Plan – Berks County – Audit Period Ended December 31, 2023

City of Reading – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report examines the City of Reading’s Forms MS-965, which report on the Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The report follows the auditing standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It aims to ensure compliance with […]

Berks County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2019 to 2022

The amended fiscal reports for Berks County Children and Youth Agency have been completed for the fiscal years 2019-2020, 2020-2021, and 2021-2022. These reports ascertain and certify the actual Commonwealth expenditures incurred for children in Berks County. For each fiscal year, adjustments were made to the agency’s submitted reports. In 2019-2020, expenditures were reclassified, resulting […]

Eastern Berks Regional Police Pension Plan – Berks County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Eastern Berks Regional Police Pension Plan, covering January 1, 2022, to December 31, 2023, aimed to ensure the plan’s administration adhered to state laws, regulations, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit verified state aid deposits, employer and employee contribution […]

Borough of Hamburg – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Hamburg’s Liquid Fuels Tax Fund covers the period from January 1, 2021, to December 31, 2023. The auditors examined Forms MS-965 With Adjustments as per the Pennsylvania Department of Transportation’s guidelines, ensuring they adhered to established attestation standards. The auditors found that the forms accurately represent the […]