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

A compliance audit was conducted on the Shoemakersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan was administered in accordance with state laws, regulations, and local ordinances. The procedures involved reviewing the proper determination and deposit of state aid, employer contributions, and actuarial reports for the calendar year 2025. The results confirmed that the pension plan adhered to all applicable guidelines. The report also provides supplementary, unaudited information about the plan’s funding progress and contributions, while noting that financial statements audited by an independent firm were not audited by the compliance team. Shoemakersville Borough officials cooperated fully during the audit, which verified compliance for the audit period. This is an automated summary. Please rely on the contents included in the released audit report.