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

The compliance audit of the Colwyn Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to ensure that the plan was managed in line with applicable laws and policies. The audit covered the period ending December 31, 2025. Key audit activities included verifying the proper determination and deposition of state aid, ensuring employer and employee contributions were accurate, and confirming compliance with actuarial reporting requirements as per Act 205. This non-government auditing standard audit found the pension plan compliant in all significant aspects with the relevant state laws, regulations, and local regulations for the audited year. This is an automated summary. Please rely on the contents included in the released audit report.