Shinglehouse Borough Non-Uniformed Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Shinglehouse Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. The audit was mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires audits of municipalities receiving state aid for pension plans. The objectives were to verify corrective actions from previous findings and ensure compliance with state laws, regulations, and policies. The audit reviewed state aid and employer contributions, confirming they were properly calculated, deposited, and accounted for in 2023-2025. The audit found that Shinglehouse Borough had complied with previous recommendations and the pension plan was administered compliantly. Borough officials were recognized for their cooperation throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.