West Wyoming Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December 31, 2025, the audit verified proper determination and deposit of state aid, compliance with employer contribution calculations, and other requirements. There were no employee contributions or benefit calculations needed, and the actuarial valuation report met submission and accuracy standards. The audit concluded that the pension plan was managed in compliance with applicable laws and standards.  Act 205 establishes the regulatory framework for municipal pension plan funding in Pennsylvania and supports their eligibility for state aid. This is an automated summary. Please rely on the contents included in the released audit report.