Tamaqua Borough Police Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Tamaqua Borough Police Pension Plan in Schuylkill County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the pension plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, focusing on procedures such as the proper deposit and calculation of state aid, employer, and employee contributions, and the preparation of actuarial valuation reports. It concluded that the pension plan was generally in compliance with relevant regulations. Borough officials had the responsibility to maintain effective internal controls, and the audit found no significant noncompliance issues during the reviewed period. Supplementary actuarial and financial information, required by Act 205, was also provided to assess the plan’s funding status, indicating sound financial management of the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.