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

The compliance audit of the Union Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania, was conducted under the authority of Act 205 of 1984. The audit aimed to verify corrective actions on previous findings and ensure compliance with state laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025, focusing on state aid deposit accuracy, employer contributions, actuarial valuations, and contract compliance. Despite findings of partial compliance with previous recommendations, Union Township’s pension plan was administrated in compliance with applicable regulations, except for issues with Certification Form AG 385, which resulted in the underpayment of state aid. Township officials failed to report accurate payroll data, leading to an underpayment of $539 in state aid for the year 2024. Auditors recommend prompt correction of these issues to ensure full compliance. Township cooperation during the audit is appreciated. This is an automated summary. Please rely on the contents included in the released audit report.