Mahoning Township Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Mahoning Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on compliance with state laws, regulations, and local policies. The audit, which was not conducted according to Government Auditing Standards, covered activities from January 1, 2025, to December 31, 2025. Key points of the audit included assessment of state aid deposits, employer and employee contributions, actuarial valuation reports, and compliance with the Deferred Retirement Option Plan (DROP). The Mahoning Township Police Pension Plan was found to comply significantly with applicable regulations. The audit noted that necessary contributions and reports were made accurately. Additionally, Mahoning Township’s independent financial audits were mentioned but not opined on by the auditors. Overall, the Mahoning Township Police Pension Plan operates in accordance with relevant laws and regulations. This is an automated summary. Please rely on the contents included in the released audit report.