Sugarcreek Borough Administrative Employees Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Sugarcreek Borough Administrative Employees Pension Plan in Venango County, Pennsylvania, to ensure its administration aligned with applicable state laws and regulations. The audit covered the period from January 1, 2025, to December 31, 2025, examining whether state aid was deposited timely, contributions were accurately calculated and deposited, employee contributions were correctly handled, retirement benefits were properly disbursed, and actuarial reports were submitted punctually. Borough officials were found to have administered the pension plan in compliance with all legal and regulatory requirements during the audit period. The audit found that the pension plan was effectively managed and adhered to all significant legal obligations. The cooperative response from borough officials during the audit process is acknowledged with gratitude. This is an automated summary. Please rely on the contents included in the released audit report.