Palmer Township Non-Uniformed Defined Contribution Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Palmer Township Non-Uniformed Defined Contribution Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, contracts, procedures, and local policies. For 2025, the audit verified timely and proper deposits of state aid and employer contributions, noted no required employee contributions, and ensured that retirement benefits were accurately calculated and disbursed. The audit also confirmed the January 2025 actuarial valuation report’s timely submission and the proper authorization and recording of transfers. Palmer Township demonstrated compliance with legal and regulatory requirements. The report findings were discussed with township officials, who cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.