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

A compliance audit was conducted on the Avoca Borough Non-Uniformed Pension Plan, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, to determine if it complied with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit focused on the period from January 1, 2025, to December 31, 2025, examining state and employer contributions, employee contributions, actuarial valuations, and insurance contract compliance. With thorough procedures, including tests on transactions, the audit revealed the pension plan was in compliance with all significant requirements. The officials of Avoca Borough were cooperative, and the audit results were discussed with them. The pension plan, established in 1991, is a single-employer defined contribution plan with active members and contributions detailed for various years. The audit results indicate the plan adhered to the legal and regulatory requirements during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.