Heidelberg Township Non-Uniformed Employees’ Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

The Heidelberg Township Non-Uniformed Employees’ Pension Plan in Lehigh County, Pennsylvania, underwent a compliance audit following the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General, the audit assessed whether the township had taken corrective actions from a previous report and whether the pension plan complied with state laws. The audit covered the period from January 1, 2024, to December 31, 2025. It concluded that the township adhered to requirements concerning state aid deposits, employer contributions, and actuarial valuations. The plan met all significant compliance standards during the reviewed period, with no employee contributions or benefit calculations needed. Township officials were found to have effective controls in place, and prior issues related to state aid and member accounts were resolved. The township officials cooperated during the audit, and the findings were communicated and discussed with them. The results affirm the township’s compliance efforts in pension plan administration. This is an automated summary. Please rely on the contents included in the released audit report.