Luzerne Township Police Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Luzerne Township Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) and aimed to ensure that the plan was administered in accordance with state laws, regulations, and local policies from January 1, 2024, to December 31, 2024. The audit confirmed that state aid was appropriately calculated and deposited, employer contributions adhered to regulations, and there were no required employee contributions or benefit calculations for the period. Additionally, the actuarial valuation report due by March 31, 2024, was accurately completed. Luzerne Township officials are responsible for implementing effective internal controls, and the audit’s findings indicated compliance with the applicable standards for the specified period. The report’s supplementary information was not audited, and township officials cooperated throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.