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

The compliance audit of Laflin Borough’s Non-Uniformed Pension Plan was conducted to ensure compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2025, to December 31, 2025, assessed the proper determination and deposition of state aid, the accuracy of employer contributions, and the compliance of actuarial valuation reporting. The findings indicated that the pension plan adhered to relevant requirements and provisions. No employee contributions or benefit calculations were required within the audit period, and the required actuarial valuation report was submitted on time. Laflin Borough’s pension plan is governed by Act 205 and established under Ordinance No. 2 of 1989. The findings were discussed with Laflin Borough officials, who cooperated in the audit. Overall, the audit confirmed the pension plan’s compliance with legal and regulatory standards. This is an automated summary. Please rely on the contents included in the released audit report.