Spring Creek Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Spring Creek Township Non-Uniformed Pension Plan in Warren County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the township took corrective action on past findings and if the pension plan adhered to relevant laws and regulations. The audit covered activities from January 1, 2024, to December 31, 2025, focusing on state aid deposits, employer contributions, and actuarial reporting. The plan met most compliance standards, though a recurring issue was identified regarding inaccurate data on Certification Form AG 385, leading to overpayments of state aid. The township is advised to rectify this to prevent future discrepancies. Overall, the township displayed significant compliance but must address the noted finding to improve accuracy in reporting. This is an automated summary. Please rely on the contents included in the released audit report.