Arendtsville Borough Non-Uniformed Employees Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

The Pennsylvania Department of the Auditor General conducted a compliance audit of the Arendtsville Borough Non-Uniformed Employees Pension Plan for the year 2025. The audit aimed to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), local ordinances, contracts, and other applicable laws. The audit covered the verification of state aid deposits, employer contributions, and the completion and submission of the actuarial valuation report, with no irregularities or required employee contributions found during the period. The report concludes that the pension plan was administered in compliance with relevant regulations, and discussions with Arendtsville officials were positive, highlighting cooperation during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.