City of Easton Officers’ and Employees’ PMRS Pension Plan – Northampton County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Easton’s Officers’ and Employees’ PMRS Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, to ensure adherence to state laws, regulations, and local policies. This audit, required by Act 205 of 1984, assessed the proper determination and deposition of state aid, employer and employee contributions, retirement benefit calculations, and the timely submission of the actuarial valuation report. The audit found overall compliance with relevant laws and procedures, but noted two key exceptions: an underpayment of state aid due to incorrect data on Certification Form AG 385 and the late filing of an actuarial valuation report. The city’s pension plan participates in the Pennsylvania Municipal Retirement System, and the audit findings were discussed with city officials, who cooperated fully during the process. This is an automated summary. Please rely on the contents included in the released audit report.