Pine Grove Borough Police Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Pine Grove Borough Police Pension Plan in Schuylkill County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether corrective actions from a prior report were taken and if the plan complied with pertinent laws and regulations. Findings showed that, from January 1, 2024, to December 31, 2025, the plan was administered in accordance with requirements, with state aid and employer contributions properly managed. No employee contributions were needed as they were waived. The January 1, 2025 actuarial valuation report was timely prepared. Pine Grove Borough officials maintained effective internal controls ensuring compliance. The Pennsylvania Municipal Retirement System acts as an agent for the pension plan, which was not audited. Overall, the Pine Grove Borough Police Pension Plan met compliance standards during the assessed period. This is an automated summary. Please rely on the contents included in the released audit report.