Freemansburg Borough Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Freemansburg Borough Police Pension Plan for the period from January 1, 2025, to December 31, 2025, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The goal was to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit analyzed whether state aid and contributions from employers and employees were correctly calculated and deposited, and verified the submission of actuarial valuation reports. It was concluded that the pension plan was administered in compliance with the necessary legal and regulatory requirements. Borough officials are tasked with maintaining internal controls for compliance. The audit results were discussed with local officials, and their cooperation was acknowledged. The report includes supplementary information for further analysis, although this data was not audited for assurance. This is an automated summary. Please rely on the contents included in the released audit report.