Stroud Area Regional Police Department Police Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

The Stroud Area Regional Police Department Police Pension Plan underwent a compliance audit for 2024-2025, as required by Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit assessed compliance with state laws, regulations, and local policies. Key findings included proper calculation and deposition of state aid, employer and employee contributions, and retirement benefits, except for an issue with incorrectly certifying an officer in military service, which led to an underpayment of state aid. This oversight involved the Certification Form AG 385, where two units were missing, resulting in a $13,332 state aid shortfall. Identified discrepancies and compliance were reviewed, and findings were communicated with police department officials. Overall, except for the noted finding, the pension plan was generally compliant with relevant legal standards. This is an automated summary. Please rely on the contents included in the released audit report.