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

A compliance audit was conducted on the Hamilton Township Non-Uniformed Pension Plan to determine if it adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The objective was to verify the correct determination and deposition of state aid, the calculation and deposition of employer contributions, and compliance with actuarial reporting requirements. The audit found the pension plan compliant in all significant respects for the period reviewed, January 1, 2025, to December 31, 2025. Township officials maintain internal controls to ensure compliance, and the audit’s evidence provided a reasonable basis for its conclusions. The plan, established in 1998, is a single-employer defined benefit plan with no required employee contributions. The supplementary information provided includes historical trend data on funding progress and contributions but remains unaudited. Overall, the audit concludes that the Hamilton Township Non-Uniformed Pension Plan is managed in compliance with relevant requirements. This is an automated summary. Please rely on the contents included in the released audit report.