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

The compliance audit of the Dalton Borough Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the plan for January 1, 2024, to December 31, 2025. The audit evaluated if prior corrective actions were implemented and whether the pension plan complied with state laws, and regulations. It found that state aid and employer contributions were appropriately deposited, and no employee contributions or benefit calculations were required during this period. The January 1, 2025, actuarial report was filed timely, and the plan leveraged the Pennsylvania Municipal Retirement System for investment and administration. Testing processes validated compliance with applicable laws, ensuring sound financial management and control, potentially reflecting the strengthened financial position of the pension plan. The audit results were discussed with Dalton Borough officials, who cooperated fully throughout the audit. This is an automated summary. Please rely on the contents included in the released audit report.