Luzerne Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Luzerne Township Non-Uniformed Union Pension Plan in Fayette County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to assess whether the pension plan complied with state laws, regulations, and policies. It covered the period from January 1, 2024, to December 31, 2024, focusing on state aid deposits, employer contributions, benefit calculations, and adherence to collective bargaining agreements. The audit revealed that the plan was compliant in all significant respects. Luzerne Township’s non-uniformed union employees participate in a multi-employer pension plan governed by federal ERISA guidelines. The audit results were shared with township officials, and their responses were included in the report. Township employees and officials cooperated fully during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.