Decatur Township Non-Uniformed Pension Plan – Mifflin County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Decatur Township Non-Uniformed Pension Plan in Mifflin County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to confirm corrective actions were taken regarding previous findings and to ensure the pension plan’s compliance with relevant state laws and regulations. From January 1, 2024, to December 31, 2025, state aid and employer contributions were appropriately calculated and deposited. However, a noteworthy finding was that the restated plan document, effective January 1, 2016, had not been adopted by ordinance or resolution, risking inconsistent benefit payments. Township officials agreed with this finding and planned to adopt the plan agreement through a resolution by August 31, 2026. The audit concluded that, aside from this issue, the pension plan was in compliance with applicable laws and regulations. This is an automated summary. Please rely on the contents included in the released audit report.