Avoca Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Police Pension Plan in Luzerne County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The primary objective was to ensure the pension plan’s compliance with applicable state laws, regulations, and other local policies. The audit covered various aspects, including determining if state aid and employer contributions were properly managed and deposited, assessing the accuracy of the actuarial valuation report, and ensuring the terms of insurance contracts complied with plan provisions. For the audited period (January 1, 2025, to December 31, 2025), the audit concluded positively, indicating the plan was administered in compliance with all relevant regulations. Borough officials were noted for their cooperation during the audit. This report, including supplementary information for analytic purposes, is available for public record. This is an automated summary. Please rely on the contents included in the released audit report.