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

A compliance audit was conducted on the Summit Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). This audit aimed to evaluate if previous corrective measures were appropriately implemented and to verify the plan’s adherence to state laws, regulations, and policies. The review covered the period from January 1, 2024, to December 31, 2025, and included assessments of state aid deposits, employer contributions, and retirement benefits. The audit concluded that the pension plan was managed in compliance with relevant laws and regulations and was supplemented by information from the Pennsylvania Municipal Retirement System. The township was compliant with prior audit recommendations and ensured effective record-keeping. Overall, the audit ensured that the pension plan for Summit Township adheres to legislative requirements and effective financial management practices. This is an automated summary. Please rely on the contents included in the released audit report.