Middle Smithfield Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Middle Smithfield Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The audit aimed to determine if the township officials took corrective actions from a prior report and whether the pension plan complied with state regulations, laws, and local policies. For the period January 1, 2023, to December 31, 2025, various aspects of the plan were reviewed, including state aid allocations, employer and employee contributions, retirement benefits, and the actuarial valuation report’s compliance with Act 205 requirements. While the pension plan complied with most regulations, two findings were noted: the township received state aid in excess of entitlement, and incorrect data on Certification Form AG 385 resulted in an underpayment of state aid. Corrective actions for these issues remain incomplete, and township officials are urged to address them promptly. This is an automated summary. Please rely on the contents included in the released audit report.