Pine Creek Township Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Pine Creek Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine whether municipal officials had addressed previous audit findings and whether the plan was administered in compliance with relevant laws and regulations. The audit evaluated the proper management of state aid, employer contributions, retirement benefits, and actuarial valuations. It confirmed that the township complied with applicable standards and had corrected prior issues. The plan participated in the Pennsylvania Municipal Retirement System. The audit, not conducted according to U.S. Government Auditing Standards, did not include an opinion on financial statements and acknowledged the cooperation of township officials throughout the process. The report indicates the pension plan is administered according to legal and regulatory requirements. This is an automated summary. Please rely on the contents included in the released audit report.