Elkland Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Elkland Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined the plan’s administration for compliance with state laws and regulations for 2025. The audit ensured state aid and employer contributions were properly calculated and deposited. No employee contributions or benefit calculations were required. The audit found that the Elkland Borough received $22,905 in excess state aid which had not been applied to the pension plans and recommended this be returned to the Commonwealth. The borough’s future state aid may be withheld until compliance is achieved. Borough officials agreed with this finding, and the Auditor General will monitor compliance in future audits. This is an automated summary. Please rely on the contents included in the released audit report.