Frackville Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Frackville Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit revealed the pension plan generally adhered to these requirements, except for a finding where an error on Certification Form AG 385 led to an underpayment of state aid. The borough certified an ineligible employee and failed to certify others correctly, leading to an underpayment in 2022. This report, accessible publicly, emphasizes better internal controls to prevent future discrepancies. The compliance will be evaluated again in the next plan audit. This is an automated summary. Please rely on the contents included in the released audit report.