Published June 16, 2025
About This Audit
A compliance audit was conducted on the Shillington Borough Police Pension Plan in Berks County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess compliance with state laws, regulations, contracts, administrative procedures, and local ordinances for the period from January 1, 2023, to December 31, 2024. This included verifying the proper deposit of state aid, assessing employer and employee contributions, and ensuring compliance with actuarial report submissions and the Deferred Retirement Option Plan provisions. Overall, the audit found that the pension plan was administered in compliance with all relevant requirements. The supplementary information provided in the report was not audited. The audit results confirmed that the Shillington Borough’s control mechanisms were effective in maintaining statutory and regulatory compliance regarding the pension plan.