City of Connellsville Non-Uniformed Pension Plan – Fayette County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of Connellsville Non-Uniformed Pension Plan for January 1, 2022, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s goals included evaluating if municipal officials implemented prior corrective actions and if the pension plan complied with state laws, regulations, contracts, and policies. Various checks were conducted to ascertain proper management of state aid and contributions, compliance with governing documents, and accurate disbursement of retirement benefits. The audit revealed compliance in most areas except for an error on Certification Form AG 385, leading to a $6,666 underpayment in state aid due to inadequate internal control procedures. Recommendations were provided to improve internal reviews of certified data. This is an automated summary. Please rely on the contents included in the released audit report.