Sugarloaf Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Sugarloaf Township Police Pension Plan in Luzerne County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan was administered in accordance with state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025. The examination included verifying state aid deposits, employer contributions, and confirming compliance with financial requirements and reporting deadlines. The audit found that the pension plan was in compliance with the applicable requirements. The accompanying report did not offer conclusions on the supplementary information, which was provided for additional analysis. Overall, this audit confirms Sugarloaf Township’s adherence to legal and regulatory standards for its police pension plan administration. This is an automated summary. Please rely on the contents included in the released audit report.