Kulpmont Borough Police Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Kulpmont Borough Police Pension Plan, conducted under Act 205, assessed whether corrective actions were taken in response to previous findings and evaluated compliance with state laws and local policies. Covering the period from January 1, 2023, to December 31, 2025, the audit verified that state aid and contributions were made correctly and timely. All significant aspects complied with applicable standards, except for one recurring issue: the pension plan’s governing document lacks a military service credit provision required by Act 600. Kulpmont Borough officials acknowledged this noncompliance and plan to revise the governing document. The report, while not fully audited for supplementary information, encourages the borough to make necessary amendments swiftly. This is an automated summary. Please rely on the contents included in the released audit report.