Westfield Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit focused on determining corrective actions from prior reports and verifying compliance with relevant laws and regulations. The audit covered January 1, 2024, to December 31, 2025. The audit assessed state aid deposits, employer contributions, and the preparation of actuarial valuation reports. It found that the pension plan complied significantly with laws and policies. The Westfield Borough Police Pension Plan, participating in the Pennsylvania Municipal Retirement System (PMRS), was evaluated for the effectiveness of internal controls, and all results indicated compliance. The report included background information on the legislative framework and an assessment of the plan’s funding status. This is an automated summary. Please rely on the contents included in the released audit report.