Center Township Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Center Township Police Pension Plan, conducted under Act 205, aimed to assess whether officials took corrective actions on prior findings and if the plan adhered to relevant regulations from January 1, 2024, to December 31, 2025. The audit verified the appropriation of state aid, compliance with employer and employee contribution requirements, accuracy of retirement benefits, and adherence to Act 205’s actuarial and Deferred Retirement Option Plan provisions. Although the audit confirmed general compliance, it noted repeated issues: the township’s failure to adopt mandatory professional service contract provisions and an improperly amended ordinance by resolution. The findings echoed previous reports, suggesting a need for improvement in implementing recommended changes. Township officials are encouraged to address these areas to ensure full compliance. This is an automated summary. Please rely on the contents included in the released audit report.