Ridgway Borough Non-Uniformed Pension Plan – Elk County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Ridgway Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. This audit focused on the proper administration of the pension plan in line with state laws, regulations, contracts, procedures, and policies for the year 2025. Key aspects examined included the accuracy and timeliness of state aid and employer contributions, employee contribution deductions, retirement benefits disbursement, and the preparation and submission of required actuarial reports. The audit revealed that the pension plan was administered in compliance with applicable requirements, and borough officials were commended for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.