Rush Township Non-Uniformed Defined Benefit Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Rush Township Non-Uniformed Defined Benefit Pension Plan assessed if corrective actions from a previous report were implemented and whether the plan adhered to state laws, regulations, contracts, and local policies. Covering January 1, 2024, to December 31, 2025, the audit verified the proper handling of state aid, employer and employee contributions, and compliance with reporting requirements. The audit confirmed that the Rush Township pension plan was managed in accordance with all relevant legal and regulatory standards, with no benefit calculations prepared during the audited period. The report was discussed with township officials, who provided cooperation during the audit. Historical funding progression showed improvement in the plan’s funded status, though it noted that changes in assumptions and policies could affect comparative analysis. Overall, Rush Township successfully managed its pension plan in compliance with applicable guidelines. This is an automated summary. Please rely on the contents included in the released audit report.