Buffalo Township Non-Uniformed Pension Plan – Union County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Buffalo Township Non-Uniformed Pension Plan for January 1, 2025, to December 31, 2025, assessed the plan’s adherence to state laws, regulations, and local policies. Conducted under Act 205, the audit focused on the plan’s administration, ensuring compliance with legal requirements regarding state aid, employer contributions, and actuarial valuations. The audit validated that state aid was deposited within 30 days of receipt, employer contributions were accurately calculated, and no employee contributions or benefit calculations were necessary. Officials maintained effective internal controls, and the plan was in compliance during the period. The plan’s actuarial valuation met Act 205’s requirements, with actuarial assets assessed biennially, showing a favorable funding status improvement over time. The audit report concluded that the plan complied with all legal and regulatory requirements, and township officials were cooperative throughout the audit process. This maintains confidence in the plan’s administration and financial stability. This is an automated summary. Please rely on the contents included in the released audit report.