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

A compliance audit of the Lehighton Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify if municipal officials addressed previous findings and if the plan adheres to state laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025, examining various compliance aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuation. The Lehighton Borough plan, part of the Pennsylvania Municipal Retirement System, was found in compliance with applicable laws and regulations. Audit results showed no significant noncompliance, and borough officials collaborated fully during the process. This is an automated summary. Please rely on the contents included in the released audit report.