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

The compliance audit of the Salem Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and local policy. The audit, covering January 1 to December 31, 2025, verified the proper determination and deposition of state aid, and contributions from both employers and employees. The methodology involved verifying compliance with Act 205 requirements, checking the insurance contract terms, and reviewing financial reports. Results showed compliance in all significant areas. The plan, established in 2003, is governed by local resolutions and became eligible for state aid after three years of funding. As of December 31, 2025, it had seven active members. The audit indicated the plan was administered in compliance with relevant regulations, ensuring financial efficacy. Salem Township officials cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.