Clifton Heights Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Clifton Heights Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the plan was administered according to applicable state laws and regulations. From January 1, 2025, to December 31, 2025, the audit reviewed state aid deposits, employer and employee contributions, retirement benefits calculations, and submission of actuarial reports. The findings revealed that the pension plan complied with relevant state laws, regulations, and policies, thus ensuring correct administration. Borough officials are responsible for maintaining effective internal controls. The audit indicates the police pension plan was well managed during the assessed period. This is an automated summary. Please rely on the contents included in the released audit report.