Mt. Penn Fire Co. Relief Assn., Inc. – Berks County- Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Pennsylvania Auditor General’s office conducted a Limited Procedures Engagement (LPE) of the Mt. Penn Fire Co. Relief Assn., Inc., covering January 1, 2021, to December 31, 2024. The LPE aimed to verify that funds were expended for authorized purposes and that state aid was deposited according to the Volunteer Firefighters’ Relief Association Act and Act 205. The review included testing expenditure transactions amounting to $23,542 and interviewing association officials. Total expenditures were $90,812, with a reported cash balance of $61,474 as of December 31, 2024. While the relief association’s funds were generally used appropriately, some cash balance verification issues were noted. This is an automated summary. Please rely on the contents included in the released audit report.