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

A compliance audit was performed on the Rice Township Non-Uniformed Pension Plan, in Luzerne County, Pennsylvania, to assess conformity with applicable regulations, state laws, and contracts. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, did not follow the Government Auditing Standards but provided sufficient evidence to base the conclusions. The objectives were to evaluate appropriate corrective actions by municipal officials on previous findings and compliance with laws. The audit covered contributions, state aid, and benefit calculations for the period January 2024 to December 2025 using various methodologies, including documentation evaluation and interviews. The audit found the pension plan compliant with relevant laws and advised township officials on maintaining effective internal controls. Cooperation from Rice Township’s officials was noted, and discussions included their responses within the report. Importantly, the plan operates within the Pennsylvania Municipal Retirement System, ensuring consistent oversight and pension administration standards. This is an automated summary. Please rely on the contents included in the released audit report.