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

The compliance audit for the Gilpin Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether corrective actions were taken following previous audit findings and confirmed plan compliance with state laws and regulations. The audit covered January 1, 2024, to December 31, 2025, verifying proper state aid and employer contribution deposits, and confirming no employee contributions or benefit calculations were required during this period. The audit concluded that the pension plan complied significantly with applicable legal and procedural requirements. The plan, governed by ERISA and collective bargaining agreements, involved multi-employer aspects but focused on the township’s activities. As of 2025, it had three active members, with employer contributions guided by member tenure. The report, available publicly, demonstrated cooperation from township officials. This is an automated summary. Please rely on the contents included in the released audit report.