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

A compliance audit was conducted on the Pymatuning Township Non-Uniformed Pension Plan, in line with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure compliance with state laws and regulations for pension funds receiving state aid. The audit aimed to verify proper corrective action on past findings and assess compliance with relevant legal and administrative standards. During the 2024-2025 review period, the audit found partial compliance, with a noted shortfall in meeting the Minimum Municipal Obligation (MMO) for 2025. The township failed to fully pay the required MMO, leaving an unpaid balance of $1,258. This lapse was attributed to recent staff changes and inadequate internal controls. Despite this, Pymatuning Township has generally followed prior audit recommendations. Township officials were advised to address the outstanding MMO and ensure such obligations are met promptly to maintain the pension plan’s fiscal health and compliance. This is an automated summary. Please rely on the contents included in the released audit report.