Mount Pleasant Borough Non-Uniformed Pension Plan – Westmoreland County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mount Pleasant Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with prior audit findings and state laws for the years 2023-2024. The audit aimed to verify if corrective actions were taken on previous findings and whether the pension plan adhered to relevant regulations. Key areas reviewed included the receipt and deposit of state aid, calculation, and deposit of employer and employee contributions, and retirement benefits disbursement. The audit found partial compliance with prior recommendations, noting issues such as excess state aid receipt and over-contributed municipal funds, which remain uncorrected from the previous report. The report, while generally confirming compliance, highlighted these ongoing problems and urged timely corrective actions. The audit was not aligned with Government Auditing Standards, and PMRS’s financials were unaudited by the auditors. This is an automated summary. Please rely on the contents included in the released audit report.