Lower Heidelberg Township Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lower Heidelberg Township Non-Uniformed Pension Plan was conducted by the Auditor General as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that the pension plan complied with state laws, regulations, contracts, and local policies. Key findings included improper vesting distribution and failure to adequately fund certain members’ accounts. An overpayment of $5,544 was identified due to improper vesting distribution, and it was recommended this amount be used to offset future municipal contributions. Additionally, discrepancies were found in 2024 and 2025 employer contributions. Township officials are responsible for maintaining effective internal controls to prevent such issues. Despite these findings, the audit generally concluded that the pension plan was administered in compliance with the applicable requirements. Township officials were cooperative during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.