Clarendon Borough Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clarendon Borough Non-Uniformed Pension Plan in Warren County, Pennsylvania, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act. Conducted under the authority of Act 205 of 1984, the audit aimed to verify corrective actions from prior reports and ensure the pension plan’s compliance with laws and regulations from January 1, 2024, to December 31, 2025. While the plan generally met compliance standards, it was found that Clarendon Borough failed to adopt mandatory professional services contract provisions of Act 205, a repeat issue from previous audits. Despite following prior recommendations related to reporting and employer contributions, the borough needs to rectify this ongoing noncompliance. Borough officials have been urged to implement the necessary corrective actions to adhere fully to the requirements. This is an automated summary. Please rely on the contents included in the released audit report.