Lower Mount Bethel Township Non-Uniformed Employees’ Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Lower Mount Bethel Township Non-Uniformed Employees’ Pension Plan, focusing on adherence to state laws and regulations, including the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on previous findings and ensure the plan’s compliance. It covered several areas, including the appropriate use of state aid, employer and employee contributions, retirement benefits, actuarial valuations, and insurance contracts for the period between January 1, 2024, and December 31, 2025. Although the plan largely complied with applicable laws, a prior recommendation regarding excess state aid from 2018 remains unaddressed. This is an automated summary. Please rely on the contents included in the released audit report.