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

The audit of the Cresson Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and local policies for 2025. The audit ensured state aid was properly determined and deposited, employer contributions were accurately calculated and deposited, and confirmed there were no required employee contributions or benefit calculations during the period. The January 1, 2025 actuarial valuation report was submitted in compliance with Act 205, and supplementary financial statements were reviewed, although not audited by the team. The audit concluded that Cresson Borough adhered to relevant laws and regulations, maintaining effective internal controls over the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.