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

The compliance audit of Mount Pleasant Borough Police Pension Plan, conducted under Act 205, assessed the plan’s adherence to state laws, regulations, and local ordinances for the period from January 1, 2023, to December 31, 2024. The objectives were to verify remedial actions on prior findings and ensure compliance with applicable laws and policies. The audit found the pension plan compliant in significant respects, with appropriate state aid deposits and employer contributions made as per guidelines. No employee contributions were needed as they had been waived, and no benefit calculations were required. The January 1, 2023 actuarial report met submission requirements, and provisions of the Deferred Retirement Option Plan complied with Act 205. Mount Pleasant Borough participates in the Pennsylvania Municipal Retirement System, with its financial statements not audited during this review. This is an automated summary. Please rely on the contents included in the released audit report.