Center Township Road and Office Employees Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Center Township Road and Office Employees Pension Plan, conducted by the Auditor General in September 2026, aimed to ensure that the plan adhered to state laws, regulations, and local policies. Despite verifying the correct administration of state aid and contributions for 2024-2025, the audit highlighted ongoing noncompliance issues from previous reports. Specifically, it noted the township’s failure to incorporate mandatory provisions for professional services contracts under Act 205 and improper vesting distribution. These issues had previously been identified but were not rectified. Discussions with township officials were held, and their responses were included in the report. The audit concluded that, aside from these findings, the pension plan complied with relevant statutes and regulations during the audited periods. The report recommends timely implementation of corrective actions to address these repeat findings. This is an automated summary. Please rely on the contents included in the released audit report.