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

A compliance audit was conducted on the Wernersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, to assess adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify whether previous recommendations were implemented and if the pension plan complied with legal and procedural requirements. For the period from January 1, 2024, to December 31, 2025, state aid and employer contributions were assessed for correct calculation and deposition. The audit confirmed compliance with state aid and pension fund requirements, noting no employee contributions were needed and retirement benefits were correctly determined and disbursed. Borough officials have adequately addressed prior audit findings, ensuring eligible employees were enrolled, and accurate data was reported on Certification Form AG 385. The audit concluded that the pension plan was administered correctly and in compliance with all relevant requirements. This is an automated summary. Please rely on the contents included in the released audit report.