Evans City Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Evans City Borough Non-Uniformed Pension Plan, required by the Municipal Pension Plan Funding Standard and Recovery Act, focused on corrections of prior audit findings and compliance with laws and policies. Conducted without Government Auditing Standards, the audit’s objectives included verifying corrective actions taken on past issues and ensuring pension plan administration followed state laws, local policies, and contracts. The audit, covering periods from 2020 to 2024, revealed repeated noncompliance in state aid allocation, untimely deposits, and missing mandatory contract provisions per Act 205 guidance. Despite recommendations in prior audits, these issues persisted, underscoring a need for immediate corrective measures. The audit found the pension plan managed effectively but highlighted specific noncompliance concerns that the borough needs to address to avoid financial and legal repercussions. Officials were cooperative, but it’s critical to implement the audit’s recommendations to rectify these ongoing issues. This is an automated summary. Please rely on the contents included in the released audit report.