Tobyhanna Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Tobyhanna Township Non-Uniformed Pension Plan, located in Monroe County, Pennsylvania, under the municipal pension plan regulations. The audit aimed to evaluate whether previous recommendations were implemented and if the pension plan complied with relevant state laws and local policies from January 1, 2024, to December 31, 2025. The findings indicated that the plan generally adhered to regulations, but an error was identified: an overstatement on Certification Form AG 385 led to a $120 overpayment in state aid. Tobyhanna Township was advised to return the excess state aid with interest, and to improve internal controls for certifying payroll data. The township acknowledged the mistake as a payroll miscalculation. The audit findings were discussed with Tobyhanna officials, and their responses were included in the report. This is an automated summary. Please rely on the contents included in the released audit report.