Marion Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Marion Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the pension plan adhered to state laws, regulations, and local policies from January 1, 2025, to December 31, 2025. Key audit areas included verifying proper state aid and employer contribution deposits and checking compliance with actuarial valuation reporting requirements. The audit revealed that the pension plan was generally compliant with relevant regulations and policies. With effective internal controls in place, township officials ensured proper administration of the plan. Although additional supplementary information was provided, it was unaudited and therefore not assured. The report ended with an acknowledgment of township officials for their cooperation during the audit. This is an automated summary. Please rely on the contents included in the released audit report.