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

The compliance audit of the Heidelberg Township Police Defined Contribution Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, verifies its adherence to state laws, regulations, contracts, procedures, and policies. The audit, not bound by U.S. Government Auditing Standards, assessed actions taken since a prior report, proper administration of state aid, and compliance with governing laws for the period January 1, 2024 to December 31, 2025. No state aid or employer contributions were made, and there were no active members or plan assets as of December 31, 2025. Town officials established procurement procedures by adopting Resolution No. 8 of 2026. The report, discussed with township officials, is publicly available and reflects compliance in all significant areas. This is an automated summary. Please rely on the contents included in the released audit report.