Northampton Borough Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit for the Northampton Borough Police Pension Plan in Northampton County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan operations were in compliance with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, which reviewed the period from January 1, 2024, to December 31, 2025, identified three major findings: failure to determine and fully pay the plan’s Minimum Municipal Obligation (MMO), improper cost-of-living adjustments, and pension benefits not in compliance with Act 600 provisions. Despite these issues, the audit found that the pension plan was generally in compliance except for the noted deficiencies. The results and findings were discussed with borough officials, who cooperated throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.