Munhall Borough Police Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

The audit of Munhall Borough’s Police Pension Plan for January 1, 2019, to December 31, 2023, aimed to assess if corrective actions were taken from prior findings and if the pension plan complied with applicable regulations. While borough officials addressed issues from the prior report, significant record-keeping deficiencies were identified, limiting the audit’s scope. The borough failed to maintain adequate records needed to assess compliance with state laws and administrative procedures. Despite these limitations, the audit found instances where required contributions were not fully paid and incorrect data on forms led to state aid overpayments. The borough’s turnover in management positions contributed to these compliance challenges. The audit underscores the need for improved administrative practices to ensure adherence to regulatory standards and proper pension plan management. Overall, the audit highlights the importance of robust record-keeping systems for effective pension plan administration. This is an automated summary. Please rely on the contents included in the released audit report.