West Franklin Township Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

In May 2026, a compliance audit was conducted on the West Franklin Township Non-Uniformed Pension Plan in Armstrong County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act of 1984, ensured the township’s pension plan adhered to state laws, regulations, and local policies. The audit reviewed state aid and employer contributions for 2025, ensured state aid was deposited correctly, verified employer contributions aligned with legal mandates, and confirmed no employee contributions or benefit calculations were needed. It also assessed the actuarial valuation report’s accuracy and compliance, examined insurance contract terms, and checked internal control effectiveness. The plan utilized allocated insurance contracts with no reportable assets. The audit concluded that the Township’s pension plan complied with all significant legal requirements, and results were shared with township officials to thank them for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.