Shillington Borough Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2024

The compliance audit of the Shillington Borough Non-Uniformed Pension Plan assessed whether municipal officials addressed findings from a previous report and ensured administration complied with state laws and policies. Conducted under Act 205, the audit spanned January 2023 to December 2024, examining state aid deposits, employer contributions, retirement benefit calculations, and actuarial report submissions. The audit found compliance in most respects; however, it identified repeated noncompliance regarding Certification Form AG 385, with Shillington Borough inaccurately reporting payroll data, resulting in a state aid overpayment. This issue persists from a prior audit. The report recommends returning the excess aid plus interest to rectify the matter and suggests better internal controls for data accuracy. Borough officials have been informed of the findings, and their cooperation during the audit was appreciated.