Jenkins Township Firemen’s Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Jenkins Township Firemen’s Pension Plan to ensure it aligns with state laws, regulations, contracts, and local policies. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, focused on transactions from January 1 to December 31, 2025. Key areas reviewed included the correct determination and deposition of state aid, employer contributions, and waiver of employee contributions. The audit concluded that the pension plan was administered in compliance with regulations. As of December 31, 2025, the plan had three active members and one retiree. Trends reflect the plan’s financial strength, with an actuarial valuation showing assets exceeding liabilities. Township officials were responsible for internal controls, and township cooperation was acknowledged. This is an automated summary. Please rely on the contents included in the released audit report.