Fairview Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Fairview Township Non-Uniformed Pension Plan was conducted to ensure adherence to state laws, regulations, and administrative procedures as per Act 205 of 1984. The audit, covering January 1 to December 31, 2025, assessed the proper determination, calculation, and deposition of state aid, employer, and employee contributions, compliance with retirement benefits disbursement, and the timely submission of the actuarial valuation report. The audit concluded that the pension plan was compliant in all significant areas. The plan, a defined benefit structure established in 1989, mandates a 3% compensation contribution from active members and reported a funded ratio improvement over the years, achieving 100.5% as of January 1, 2025. The report, which includes unaudited supplementary information, was discussed with township officials who cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.