Heidelberg Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Heidelberg Township Police Pension Plan in Berks County, Pennsylvania, was performed under the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the township officials took appropriate corrective actions from a previous report and verified the pension plan’s adherence to relevant state laws, regulations, and local policies from January 1, 2024, to December 31, 2025. The audit confirmed the proper handling of state aid, employer contributions, and actuarial reporting. As of December 31, 2025, the pension plan had no active members, with arrangements for police services via South Heidelberg Township. Township officials cooperated fully, and the audit established that the pension plan was administered appropriately. This is an automated summary. Please rely on the contents included in the released audit report.