Fleetwood Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Fleetwood Borough Police Pension Plan in Berks County, Pennsylvania, for the year 2025. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to ensure the pension plan’s administration complied with relevant state laws, regulations, and local policies. Key areas reviewed included the proper calculation and timely deposit of state aid, employer and employee contributions, retirement benefits, actuarial valuation reports, and provisions of the Deferred Retirement Option Plan (DROP). The audit confirmed that the pension plan was administered in compliance with the respective laws and policies. Additionally, the plan’s funding progress was tracked against historical data, showing improvement as the funding ratio increased from 88.6% in 2023 to 104.7% in 2025. The cooperation of Fleetwood Borough officials was acknowledged in completing the audit. This is an automated summary. Please rely on the contents included in the released audit report.