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

The compliance audit of the South Union Township Non-Uniformed Union Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assured that the plan was administered in accordance with state laws, regulations, and policies. Covering the year 2025, the audit verified proper deposit and calculation of state aid and employer contributions according to statutory requirements and collective bargaining agreements. The audit determined no employee contributions or benefit calculations were required, and compliance with Act 205 was maintained. Township officials demonstrated adequate internal controls to ensure compliance, substantiated by evidence collected during the audit. The plan involves participation in a multi-employer pension plan under ERISA, restricting the audit to South Union Township’s activities. As of 2025, 11 active members participated, with employer contributions increasing annually as per specified rates. This is an automated summary. Please rely on the contents included in the released audit report.