Dallas Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Non-Uniformed Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess compliance with state laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated proper state aid deposits, employer, and employee contributions calculations, and retirement benefits disbursement. The audit also reviewed the accuracy of actuarial valuation reports required by Act 205. The findings confirmed compliance in all significant respects with state and local requirements for pension plan administration. The report’s supplementary information provides additional analysis but was not audited. Dallas Borough officials cooperated throughout the audit process, and their responses are included in the report. This report supports the understanding of the pension plan’s financial health and adherence to regulatory standards.