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

The compliance audit of the Kidder Township Police Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to ensure compliance with state laws, regulations, contracts, procedures, and policies. It assessed the proper determination and deposition of state aid, employer contributions, employee contributions, and compliance with the Deferred Retirement Option Plan provisions. The audit concluded that the plan was compliant with all relevant laws and regulations during the audited period. Supplementary information provided, such as actuarial evaluations but not audited, indicates an improving funded status from 69.1% in 2023 to 75.7% in 2025. Overall, the audit found no significant issues, noting that Kidder Township’s financial statements were audited independently, separate from this compliance review. This is an automated summary. Please rely on the contents included in the released audit report.