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

A compliance audit was conducted for the Tamaqua Borough Non-Uniformed Pension Plan in Schuylkill County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration complied with state laws, regulations, contracts, procedures, and local ordinances. The audit focused on state aid deposits, employer and employee contributions, retirement benefit calculations, and actuarial valuations for 2025. The procedures revealed that the pension plan was administered in compliance with all relevant conditions. This independent audit differs from standard Government Auditing Standards and did not include financial statement assessments. The report discussed with borough officials did not provide an assurance on unaudited supplementary information but acknowledged the plan’s funding status and trends. The audit confirmed effective management and regulation of the plan, ensuring adherence to applicable laws and internal policies. This is an automated summary. Please rely on the contents included in the released audit report.