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

A compliance audit was conducted on the Turbotville Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act’s authority. The audit aimed to verify if corrective actions from a prior report were implemented and if the pension plan complied with relevant laws and policies. The audit covered January 1, 2024, to December 31, 2025, and concluded that the pension plan adhered to all applicable requirements. The plan, part of the Pennsylvania Municipal Retirement System, showed a strong funded ratio over the years, improving from 130.5% in 2021 to 141.1% in 2025. Borough officials complied with prior recommendations, including accounting enhancements and procedural adoptions for professional services procurement. The audit’s outcomes were shared with borough officials, who cooperated throughout the process. This is an automated summary. Please rely on the contents included in the released audit report.