Sugar Grove Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Sugar Grove Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine if municipal officials addressed past report findings and complied with relevant laws and policies. The audit confirmed compliance in most areas but noted issues with state aid excess. The township reimbursed excess aids received in previous years but failed to reconcile state aid allocations with actual pension costs in 2025. The audit evaluated various compliance aspects, including state aid deposit accuracy, employer contributions, and benefit calculations. Although the pension plan was generally compliant, the persistent state aid excess issue needs attention. The audit involved transaction testing and discussions with township officials. The report thanks township officials for their cooperation. All in all, the audit found the plan mainly compliant but identified areas needing improvement to avoid excess state aid entitlements. This is an automated summary. Please rely on the contents included in the released audit report.