Dalton Borough Police Pension Plan – Lackawanna County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Dalton Borough Police Pension Plan was conducted following the Municipal Pension Plan Funding Standard and Recovery Act, focusing on municipal officials’ corrective actions and compliance with state laws. The audit assessed whether funds and state aid were properly managed from January 1, 2024, to December 31, 2025, confirming compliance with Act 205 requirements. The audit revealed no required employee contributions as they were waived, and noted the absence of benefit calculations during the audited period. The actuarial valuation report for January 1, 2025, was submitted on time, and terms of the insurance contract complied with all regulations. The Dalton Borough Police Pension Plan was found to be administered in compliance with applicable laws and regulations, with officials maintaining effective internal controls. The audit also confirmed compliance with prior recommendations, ensuring accurate reporting of pension data. The report included supplementary information for further analysis but not audited. This is an automated summary. Please rely on the contents included in the released audit report.