City of Lower Burrell Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of Lower Burrell’s Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2024, with evaluations extending beyond this period when applicable. The audit, mandated by Act 205, reviewed if the city had taken corrective action based on previous audit findings and assessed compliance with state laws, regulations, contracts, and local policies. The audit included verifying correct deposit and calculation of state aid, employer and employee contributions, retirement benefits, and the timely preparation of the 2023 actuarial report. It found that, in significant respects, the plan was in compliance with the relevant requirements and expressed no opinion on PMRS financial statements. The report, shared with city officials who cooperated fully, confirmed that the city accurately completed Certification Form AG 385 during this period. This is an automated summary. Please rely on the contents included in the released audit report.