South Shenango Township Non-Uniformed Pension Plan – Crawford County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the South Shenango Township Non-Uniformed Pension Plan for 2025 was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit confirmed that the plan was administered in compliance with applicable state laws, regulations, and local ordinances, with no significant issues found. The audit, not required to follow Government Auditing Standards, verified correct processing of state aid, employer contributions, and actuarial valuations. The pension plan had two active members, one retiree, and one terminated member eligible for future benefits. Over various actuarial valuation dates, the plan’s funded ratio showed fluctuations, ending at 89% on January 1, 2025. Township officials received a briefing on the findings, which demonstrated compliance with the funding and administrative standards. The audit concluded that the pension plan met statutory and regulatory requirements effectively. This is an automated summary. Please rely on the contents included in the released audit report.