South Heidelberg Township Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2024

In a compliance audit conducted under the authority of Act 205, the Auditor General reviewed the South Heidelberg Township Non-Uniformed Pension Plan in Berks County, Pennsylvania, to ensure adherence to state laws and regulations. The audit assessed whether officials implemented corrective actions from prior findings and evaluated the plan’s administration in accordance with legal requirements. The audit covered the period ending December 31, 2024, and confirmed compliance with applicable laws and standards. It also examined the accuracy of state aid deposits, employer contributions, and retirement benefits calculations. The audit found the plan to be in compliance and expressed no opinion on financial statements audited by independent accountants. The overall assessment concludes that the pension plan is managed in alignment with regulatory expectations. This is an automated summary. Please rely on the contents included in the released audit report.