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PA Department of the Auditor General

Published February 3, 2025

About This Audit

The compliance audit of the Eastern Berks Regional Police Pension Plan, covering January 1, 2022, to December 31, 2023, aimed to ensure the plan’s administration adhered to state laws, regulations, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit verified state aid deposits, employer and employee contribution calculations, and benefit disbursements. It also reviewed the accuracy of actuarial valuation reports and compliance with the Deferred Retirement Option Plan (DROP) provisions. The audit confirmed that the pension plan was administered in compliance with applicable requirements, though not under Government Auditing Standards. Actuarial evaluations revealed funding ratios, with assets covering 82.3% of liabilities as of January 2023. Contributing entities met their requirements, maintaining the plan’s fiscal health. Overall, the audit concluded that the Eastern Berks Regional Police Pension Plan was managed in compliance with necessary regulations.

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Pennsylvania Department
of the Auditor General