Conyngham Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Conyngham Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the pension plan was administered in compliance with relevant state laws, regulations, contracts, administrative procedures, and local policies. Covering the period from January 1, 2025, to December 31, 2025, it verified the proper deposit of state aid, correct calculation and deposit of employer contributions, and the preparation of actuarial valuation reports. Employee contributions were waived, and no benefits were calculated during this period. The audit concluded with no significant noncompliance issues, indicating that the pension plan was effectively managed according to applicable guidelines. Supplementary information was provided for further analysis, though it was not audited or assured. The report’s findings and audit process were discussed with Conyngham Borough officials.