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

A compliance audit conducted on the Topton Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, assessed compliance with state laws, regulations, and local policies, as required by Act 205. The audit objectives were to evaluate if Topton Borough addressed previous audit findings and if the pension plan was administered following legal and regulatory standards. The audit concluded that in all significant respects, the plan complied with applicable requirements. The audit did not follow Government Auditing Standards but was executed to provide reasonable assurance on compliance. Borough officials were acknowledged for their cooperation. A historical analysis showed an improvement in the plan’s funding status over time. The audit reviewed various financial aspects including state aid deposits, contribution calculations, and benefit disbursements. This information was accompanied by unaudited supplementary financial data, further detailed in the appended report. The borough has taken corrective measures on prior financial issues noted in previous reports. This is an automated summary. Please rely on the contents included in the released audit report.