North Londonderry Township Police Pension Plan – Lebanon County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the North Londonderry Township Police Pension Plan, covering the year ending December 31, 2025, verified that the plan was in compliance with state laws, regulations, and policies. The primary objective was to assess whether the pension plan adhered to applicable legal and administrative requirements, including correct deposit and calculation of state aid and employer contributions. Methodologies included verifying state aid deposits within a 30-day window, ensuring employer contributions matched budgeted amounts, and reviewing retirement benefit calculations. No employee contributions were necessary during the audited period, as they had been waived by the municipality. The audit concluded the pension plan’s administration significantly complied with all relevant regulations. Supporting documents such as actuarial valuation reports were submitted timely, meeting the Act 205 requirements. The audit results and discussions with township officials were incorporated into the final report. This is an automated summary. Please rely on the contents included in the released audit report.