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

A compliance audit was conducted on the Rome Township Non-Uniformed Pension Plan to assess corrective actions taken following prior findings and to ensure compliance with state laws and regulations. The audit, authorized by the 1984 Municipal Pension Plan Funding Standard and Recovery Act, revealed that the Rome Township plan met compliance standards, except for issues with inaccurate data on Certification Form AG 385 that resulted in net underpayments of state aid. The Board is urged to correct previous mistakes, including inaccurate payroll certifications and the failure to certify eligible employees. The Township participated in PMRS but did not audit its financial statements. While corrective actions were taken to implement some recommendations from prior reports, inaccuracies persist in form certifications, suggesting a need for improved internal control measures. The audit facilitated discussions with township officials who provided cooperation throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.