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

The compliance audit of Elkland Borough’s Non-Uniformed Pension Plan was completed under Act 205, addressing previous and current compliance with pension fund regulations. The audit aimed to ascertain if prior recommendations were applied and whether the plan adhered to state laws and local policies between January 2024 and December 2025. It involved reviewing state aid deposits, employer contributions, and compliance with the act’s requirements. Key findings showed that Elkland Borough received state aid exceeding its pension costs in 2025, with an overpayment of $22,905. This amount remained in the borough’s general fund rather than being refunded. Corrective action is recommended to return the excess aid to the Commonwealth. All other aspects were found to be in compliance with relevant regulations. This is an automated summary. Please rely on the contents included in the released audit report.