Lower Heidelberg Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Lower Heidelberg Township Police Pension Plan for the period covering January 1, 2024, to December 31, 2025, found that the plan was administered in accordance with state laws, regulations, and ordinances. Objectives of the audit included verifying corrective actions for prior findings and compliance with applicable laws. The audit assessed that state aid, employer contributions, and benefits were properly managed, and no employee contributions were necessary due to waivers. It also confirmed compliance with Deferred Retirement Option Plan (DROP) provisions. The audit found no significant instances of noncompliance. Overall, the Township has effectively managed the Pension Plan’s compliance. This is an automated summary. Please rely on the contents included in the released audit report.