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

The compliance audit of the Shinglehouse Borough Police Pension Plan, conducted by the Pennsylvania Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure that the pension plan was administered in alignment with relevant state laws, regulations, contracts, administrative procedures, and local ordinances from January 1, 2025, to December 31, 2025. The audit verified timely state aid deposits and compliance with employer contributions as per the pension plan’s governing documents. It also confirmed that employee contributions were waived, no benefit calculations were required, and the actuarial valuation report was completed properly. Overall, the audit concluded that the pension plan complied with applicable legal and procedural standards. Borough officials effectively cooperated with the audit process, contributing to a successful evaluation. This is an automated summary. Please rely on the contents included in the released audit report.