Avis Borough Non-Uniformed Pension Plan – Clinton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Avis Borough Non-Uniformed Pension Plan in Clinton County, Pennsylvania, following the Municipal Pension Plan Funding Standard and Recovery Act, requiring municipalities to audit pension plans receiving state aid. The audit aimed to check if previous recommendations had been implemented and if the pension was compliant with state laws and regulations. From January 2024 to December 2025, evidence was examined to verify compliance in financial requirements and fund management. A significant finding was the late filing of actuarial valuation reports for 2023 and 2025, which delayed state aid allocations. The reports were due by March 31 of the following year but were only submitted in June 2026. This issue arose due to inadequate internal controls, leading to the withholding of state aid until filings were completed. Avis Borough officials were cooperative during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.