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PA Department of the Auditor General

Published May 27, 2025

About This Audit

The Limited Procedures Engagement (LPE) of the Bethel Volunteer Firefighters Relief Association in Berks County, Pennsylvania, from January 1, 2022, to December 31, 2024, was conducted to assess how funds were expended and state aid received in compliance with the Volunteer Firefighters’ Relief Association Act and Act 205. The LPE reviewed $43,881 of the $61,896 in expenditures, focusing on whether financial activities aligned with state laws and contracts. No unauthorized fund expenditures or improper state aid deposits were found. The relief association’s financial dealings are supported by comprehensive documentation, and future audits may still be conducted. Additionally, relief association officers must ensure internal controls and effective financial management in compliance with state laws. The report was shared with relevant stakeholders and is publicly available on the Pennsylvania Auditor General’s website.

Pennsylvania Department
of the Auditor General