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

A compliance audit of Mohnton Borough Police Pension Plan, Berks County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan’s administration complied with applicable state laws, regulations, contracts, procedures, and local policies. The audit focused on the period between January 1, 2021, and December 31, 2025, and verified state aid deposits, employer contributions, and actuarial valuations. The audit revealed that the Mohnton Borough Police Pension Plan was mostly compliant except for a significant finding: the failure to properly determine and fully pay the Minimum Municipal Obligation (MMO) for 2025. The borough understated payroll by $64,336, leading to an unpaid MMO balance of $10,036. It is recommended that the borough addresses the outstanding MMO with interest as per statutory requirements. Future actions should ensure accurate payroll determinations and full MMO repayment compliance. This is an automated summary. Please rely on the contents included in the released audit report.