Northampton Borough Non-Uniformed Defined Contribution Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted by the Auditor General of Pennsylvania in September 2026 examined the Northampton Borough Non-Uniformed Defined Contribution Pension Plan to ensure it adhered to relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, not bound by the Government Auditing Standards, utilized a methodology to review transactions, contributions, and actuarial reports from 2020 to 2025. The findings indicated that throughout the assessed periods, the pension plan complied with applicable legal and regulatory requirements. Funded by municipal contributions and state aid, the plan is governed by Ordinance No. 1190 and collective bargaining agreements, requiring employees and the municipality to each contribute a certain percentage of compensation. The results were reviewed with borough officials, who cooperated during the audit process. The report, available publicly, included summaries of state aid and employer contributions, which varied annually, supporting the governance and operational validity of the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.