Womelsdorf Borough Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Womelsdorf Borough Non-Uniformed Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act, covering the period from January 1, 2024, to December 31, 2025. The audit’s objectives were to assess corrective actions taken from prior findings and verify compliance with relevant laws and regulations. Key audit activities included verifying state aid deposits, employer and retirement benefit contributions, actuarial valuation reports, and compliance with plan terms. No discrepancies were found, indicating compliance with applicable laws. The plan’s financial health is periodically assessed through actuarial reports, illustrating its funding status. Womelsdorf Borough has effectively addressed previous audit recommendations. Although supplementary information is provided for further analysis, it was not audited. Borough officials’ cooperation was noted, and the audit affirmed the plan’s adherence to regulatory and procedural requirements. This is an automated summary. Please rely on the contents included in the released audit report.