Conyngham Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Conyngham Borough Non-Uniformed Pension Plan, conducted under Act 205, examined compliance with state laws, regulations, contracts, and local policies. The audit covered January 1, 2025, to December 31, 2025, assessing the proper deposit of state aid, employer contributions, and actuarial valuations. The plan, operational since January 1, 1988, has no mandatory employee contributions and comprises two active members. It was found compliant with all relevant legal requirements. Supplementary information, unaudited for additional analysis, highlights the pension plan’s funding progress and employer contributions over recent years. Overall, the Conyngham Borough Non-Uniformed Pension Plan was deemed compliant with applicable standards and regulations. This is an automated summary. Please rely on the contents included in the released audit report.