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

In June 2026, a compliance audit was conducted on the Bear Creek Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania. This audit adhered to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended), which mandates audits of municipal pension plans receiving state aid. Although not following Government Auditing Standards, the audit aimed to ensure the pension plan complied with pertinent state laws, regulations, contracts, and local policies from January 1, 2025, to December 31, 2025. The audit verified aspects such as state aid deposits, employer contributions, and actuarial valuations. The findings indicated compliance with relevant legal and procedural requirements. The report was discussed with township officials, acknowledging their cooperation throughout the audit process. The report, which also includes supplementary information, is publicly available and showcases the pension plan’s fiscal compliance and effective management within the specified period. This is an automated summary. Please rely on the contents included in the released audit report.