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

A compliance audit of the Kidder Township Non-Uniformed Pension Plan addresses adherence to state laws and regulations, focusing on financial compliance within specified periods. Conducted under the authority of Act 205, the audit was not subject to Government Auditing Standards. Audit objectives covered the verification of state aid deposits, compliance with employer and employee contribution regulations, and actuarial reporting requirements for 2025. The audit confirmed compliance across significant areas for the year examined. The pension plan is a defined benefit plan governed locally and supported by state aid determined by a specific funding standard. It relies on contributions from both the municipality and employees, and is locally managed under Resolution No. 2006-010. While the audit itself was thorough, it does not extend to an opinion on the independent financial statements prepared by another firm. Overall, the audit found that the pension plan was properly administered according to pertinent regulations. This is an automated summary. Please rely on the contents included in the released audit report.