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

A compliance audit of the Heidelberg Township Non-Uniformed Pension Plan was conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions were taken following prior recommendations and whether the pension plan complied with applicable state laws and regulations. It covered areas like state aid allocations, employer contributions, and actuarial valuation reports. The audit revealed compliance with all significant requirements for the specified periods, with township officials having established effective internal controls. The report identified that the township returned excess state aid received in 2020 and adopted new procedures for procurement of professional services following prior findings. The audit’s results and efforts to ensure compliance were shared with Heidelberg Township officials, who cooperated fully during the process. This report is publicly available and demonstrates Heidelberg Township’s adherence to regulatory standards for administering the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.