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

A compliance audit of the Leesport Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess adherence to state laws, regulations, contracts, and policies. Spanning January 1, 2025, to December 31, 2025, the audit verified the timely deposit of state aid and employer contributions in accordance with regulations. No employee contributions or benefit calculations were prepared during this period. The January 1, 2025 actuarial report was submitted by March 31, 2026, and complied with the state aid program requirements. The audit concludes that the Leesport Borough Pension Plan was compliant in all significant respects, supported by appropriate evidence and interviews with officials. The supplementary information provided was not audited for assurance, but the report was discussed with Leesport Borough officials, acknowledging their cooperation during the audit process. It was distributed to local and state officials and made available to the public. This is an automated summary. Please rely on the contents included in the released audit report.