Westfield Borough Non-Uniformed Union Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Non-Uniformed Union Pension Plan was conducted to ensure adherence to state laws and regulations, focusing on its administration, state aid, and employer contributions for the period January 1, 2025 to December 31, 2025. The audit, aligned with the Municipal Pension Plan Funding Standard and Recovery Act, verified state aid deposits, employer contributions, and financial compliance with applicable laws. No employee contributions or benefit calculations were recorded, and the actuarial valuation report was submitted timely. The pension plan, part of a multi-employer fund overseen by ERISA, adhered to all relevant legal requirements. Borough officials displayed effective control over the plan’s administration, thereby ensuring compliance with the legal framework. This is an automated summary. Please rely on the contents included in the released audit report.