Published December 19, 2025
About This Audit
A Limited Procedures Engagement (LPE) was conducted for the Oley Fire Company Relief Association in Berks County, Pennsylvania for the period of January 1, 2022, to December 31, 2024. The audit aimed to verify that funds were utilized for authorized purposes and state aid was correctly deposited, in compliance with the Volunteer Firefighters’ Relief Association Act (VFRA Act) and Act 205 of 1984. The audit reviewed transactions totaling $52,503 from the total expenditures of $138,513. Interviews, documentation checks, and deposit verifications were part of the procedures, though an independent confirmation of investment balances could not be obtained. Findings indicated that, excluding the unresolved investment verification, funds were properly managed. The report urges the association to maintain thorough records for future audits, thanking them for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.