Palmer Township Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Palmer Township Police Pension Plan to assess its administration in accordance with relevant laws, regulations, and policies per Act 205. The audit focused on ensuring proper determination and deposition of state aid, employer and employee contributions, accurate retirement benefits calculation, and adherence to Deferred Retirement Option Plan (DROP) provisions during 2025. The audit spanned from January 1, 2025, to December 31, 2025, confirming compliance with legal requirements. Township officials are responsible for maintaining controls to ensure the plan’s adherence to relevant guidelines. The audit concluded that the pension plan complied with applicable standards, with no significant deviations observed. The Palmer Township pension plan is a single-employer defined benefit plan governed by Ordinance No. 2016-445, combines provisions from various legislative acts, and involves contributions from active members and employer. Auditor General Timothy L. DeFoor acknowledged the cooperation from township officials. This is an automated summary. Please rely on the contents included in the released audit report.