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

A compliance audit was conducted on the Hazle Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania, as per Act 205 of 1984. The primary aim was to verify compliance with applicable state laws, regulations, contracts, and policies. The audit, covering January 1 to December 31, 2025, reviewed state aid deposits, employer contributions, actuarial valuation report submission, and insurance contract terms. The plan is locally controlled, effective since February 14, 2000, and involves no contribution requirement from active members, of which there were five as of December 31, 2025. Results showed compliance with all significant regulatory and legislative requirements, with supplementary information provided for further analysis without expressed opinion from the auditors. Township officials showed cooperation during the process, which concluded with a finding that the pension plan was administered appropriately. This is an automated summary. Please rely on the contents included in the released audit report.