California Borough Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

An audit conducted on the California Borough Non-Uniformed Pension Plan identified compliance with applicable state laws and regulations through December 31, 2024. The audit, authorized by the Act 205, reviewed whether corrective actions recommended in a prior report were addressed and verified compliance across several areas including state aid deposits, employer and employee contributions, retirement benefits, and actuarial report submissions. It confirmed the plan’s proper administration within legal frameworks and indicated a strong funding status on a going-concern basis. The pension plan, part of the Pennsylvania Municipal Retirement System, requires active members to contribute five percent of their compensation and is supported by an agent multiple-employer public employee retirement system managed by PMRS. The audit praised borough officials for their cooperation, with the results indicating sound governance and financial management of the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.