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 Act and Act 205 of 1984. During this period, expenditures amounted to $179,624. Transactions totaling $153,117 were tested for compliance with legal and procedural requirements. An issue arose when a portion of the cash and investment balance couldn’t be independently verified. With an investment fair value of $136,200 and a cash balance of $45,751, the totals as of December 31, 2023, were $181,951. No unauthorized fund misuse was found, though limitations on verifying some financial balances were noted. The Relief Association was advised to uphold comprehensive documentation practices.