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

A compliance audit was conducted on the Dushore Borough Non-Uniformed Pension Plan in Sullivan County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit assessed compliance with state laws, regulations, contracts, and local ordinances. The audit covered employer contributions, deposit of state aid, and other aspects from January 1, 2025, to December 31, 2025. It confirmed that state aid was correctly processed and deposited, and found no employee contributions or benefit calculations were required. An actuarial valuation report was submitted timely and found accurate per Act 205 requirements. The plan’s insurance contracts complied with governing documents and regulations. It was concluded that the pension plan was administered in compliance with all significant regulations and policies. The audit report was discussed with borough officials, who were cooperative, and the report is accessible to the public. This is an automated summary. Please rely on the contents included in the released audit report.