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

A compliance audit of the Trainer Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from prior reports were implemented and the plan adhered to state laws, regulations, contracts, administrative procedures, and local ordinances. It evaluated state aid, employer and employee contributions, retirement benefits, and actuarial valuations for 2024-2025. The plan, part of the Pennsylvania Municipal Retirement System, was reviewed without applying U.S. Government Auditing Standards. The audit concluded that the pension plan complied with all applicable requirements. This is an automated summary. Please rely on the contents included in the released audit report.