Dunbar Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Dunbar Township Non-Uniformed Union Pension Plan evaluated its adherence to state laws, regulations, and policies. The audit reviewed its finances for the year 2025, ensuring state aid and employer contributions complied with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The township employees are part of a multi-employer pension plan governed under ERISA. The audit confirmed proper deposit and calculation of state aid and employer contributions and found no required employee contributions or benefit calculations for the audited period. The January 2025 actuarial valuation report was timely and accurate, aligning with Act 205 requirements. The audit found the pension plan compliant with relevant legal and policy standards. Township officials maintained effective controls over plan administration. The audit included discussions with local officials, whose cooperation was acknowledged, and the report will be made publicly available for transparency. This is an automated summary. Please rely on the contents included in the released audit report.