Clifton Heights Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clifton Heights Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, procedures, and local ordinances. The audit covered the period from January 1, 2025, to December 31, 2025, focusing on state aid deposits, employer contributions, and compliance with actuarial valuation reporting requirements. It was found that state aid deposits and employer contributions were appropriately managed according to Act 205 and that no employee contributions were required or benefit calculations made. The multi-employer union pension plan participation adhered to ERISA guidelines. Overall, it was concluded that the pension plan was administered in compliance with all applicable requirements. This is an automated summary. Please rely on the contents included in the released audit report.