Lehighton Borough Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

An audit of the Lehighton Borough Police Pension Plan for January 1, 2025, to December 31, 2025, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with applicable laws and procedures, focusing on the proper calculation and deposition of state aid, employer, and employee contributions. The audit confirmed compliance in all significant respects. Additionally, the plan had 10 active members and 11 retirees by the end of 2025, and supplementary information highlighted the actuarial status of the plan, with a funded ratio of 85.5% as of January 2025. This is an automated summary. Please rely on the contents included in the released audit report.