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

The compliance audit of the Brecknock Township Police Pension Plan in Berks County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances during the period from January 1, 2025, to December 31, 2025. Key audit procedures included verifying the appropriateness of state aid deposits, employer and employee contributions, and compliance with the Deferred Retirement Option Plan provisions. Although the audit found compliance in most aspects, it identified a failure to maintain an adequate record-keeping system due to high administrative turnover, resulting in lost or destroyed official records. This lapse limited the municipality’s ability to independently monitor the pension plan’s financial operations. It was recommended that municipal officials establish a robust financial record-keeping system to rectify this issue. This is an automated summary. Please rely on the contents included in the released audit report.