Spring Grove Borough Non-Uniformed Pension Plan – York County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Spring Grove Borough Non-Uniformed Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, examined compliance with state laws, regulations, contracts, and policies. The audit covered January 1, 2025, to December 31, 2025, focusing on state aid deposits, employer contributions, employee contributions, retirement benefits calculations, and the preparation of actuarial valuation reports. The audit found that the pension plan was administered in significant compliance with applicable laws and regulations. The borough’s pension plan was established on January 1, 1976, for non-uniformed employees, with no active member contributions required. As of December 31, 2025, the plan had 4 active members, 12 terminated members, and 6 retirees. Overall, the audit concluded positively, indicating that the borough’s plan followed the necessary rules and regulations. This is an automated summary. Please rely on the contents included in the released audit report.