North Beaver Township Non-Uniformed Employees’ Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Beaver Township Non-Uniformed Employees’ Pension Plan in Lawrence County, Pennsylvania, based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether corrective actions from a prior report were implemented and assess if the pension plan complied with state laws and local regulations. The audit, covering January 2021 to December 2025, revealed partial compliance with some recommendations, including a recurring issue of receiving state aid exceeding entitlement. Another finding was the failure to properly fund members’ accounts and a missing appointment of a Chief Administrative Officer. Despite township efforts to correct previous non-compliances, specific issues lack resolution, prompting recommendations for improvement. This is an automated summary. Please rely on the contents included in the released audit report.