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

The compliance audit of the Hazle Township Non-Uniformed Union Pension Plan for 2025 aimed to ensure alignment with state laws, regulations, and local policies, as mandated by Act 205 of the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act. The audit verified state aid allocation, employer contributions, and the accuracy of actuarial valuations, concluding that the pension plan adhered to applicable guidelines. The plan, part of the Central Pennsylvania Teamsters Pension Fund, is federally overseen by ERISA. Township officials were noted for maintaining effective internal controls. No employee contributions were required, and the audit confirmed compliance with collective bargaining agreements regarding employer contributions. The plan includes seven active members, with contributions incrementally increasing from $318 to $342 per month per employee by the end of 2025. The report appreciates the cooperation of Hazle Township officials during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.