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PA Department of the Auditor General

Published September 7, 2025

About This Audit

A compliance audit was conducted on the South Heidelberg Township Police Pension Plan in Berks County, Pennsylvania, covering the period ending December 31, 2024. The audit was authorized by the Municipal Pension Plan Funding Standard and Recovery Act and aimed to determine if the pension plan adhered to relevant laws, regulations, and policies. The audit verified proper deposit of state aid, compliance with contribution calculations, and confirmed no employee contributions were required during the period. It found that the pension plan was administered in compliance with applicable requirements. The audit also reviewed the accuracy of financial documents in connection to the plan’s funding status and internal controls. Notably, officials are responsible for maintaining effective controls to ensure compliance. The audit’s results indicated that the pension plan met significant compliance standards. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General