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

A compliance audit was conducted on the Stoneboro Borough Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were addressed and ensure compliance with state laws, regulations, and local policies. For the period from January 1, 2024, to December 31, 2025, the audit confirmed that the municipality appropriately managed state aid and employer contributions, while employee contributions were waived. No benefit calculations were prepared for this period. The municipality complied with the requirements of Act 205, ensuring proper administration of its pension plan. The audit also indicated that prior recommendations had been addressed satisfactorily. The Stoneboro Borough officials were thanked for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.