Kulpmont Borough Non-Uniformed Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Kulpmont Borough Non-Uniformed Pension Plan, focusing on evaluating corrective actions from a prior report and ensuring compliance with relevant laws and procedures. The audit examined various elements, including whether state aid and contributions were correctly deposited, calculated, and managed, along with proper determination and disbursement of retirement benefits. The audit revealed partial compliance regarding depositing state aid into the eligible pension plan, repeating an issue from a previous report. Despite depositing the overdue balance from 2018, the borough failed again to fully deposit the 2022 state aid allocation, with only part of it being deposited despite receiving substantial amounts. Recommendations included the need for the borough to establish procedures ensuring full compliance with Act 205. The audit confirms overall compliance with significant aspects except for this recurring issue, indicating a need for improved internal controls. This is an automated summary. Please rely on the contents included in the released audit report.