Monarch Volunteer Firemen’s Relief Association – Berks County – Audit Period January 1, 2021 to December 31, 2023

The report summarizes a Limited Procedures Engagement (LPE) conducted on the Monarch Volunteer Firemen’s Relief Association in Berks County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The LPE aimed to ensure the association expended funds for authorized purposes and adhered to the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984 requirements. The relief association expended $112,684, with $41,859 tested for compliance with state law through document review and interviews. The association had a cash balance of $134,550 and investments worth $6,113 as of December 31, 2023, but these could not be independently verified. Despite this limitation, no unauthorized fund expenditures or issues in state aid deposits were identified. The report stresses the importance of the relief association maintaining comprehensive documentation to support financial transactions and confirms that the audit revealed no significant discrepancies.