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

The compliance audit of the Milton Borough Non-Bargaining Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure adherence to relevant laws and regulations. The audit, covering the period from January 1, 2025, to December 31, 2025, verified the correct determination and deposit of state aid, calculated and deposited employer contributions accurately, and ensured retirement benefits were properly disbursed. Additionally, it confirmed that the actuarial valuation report submission adhered to the set deadline. The audit methodology involved transaction testing, documentation verification, and interviews, leading to the conclusion that the pension plan was administered in compliance with applicable laws and guidelines. The report highlights the responsibility of Borough officials to sustain effective internal controls for plan administration. Discussions with Milton Borough officials are included in the report, which also acknowledges their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.