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

An audit of the Saxonburg Borough Non-Uniformed Pension Plan assessed compliance with state laws and requirements from January 2024 to December 2025. The audit objectives were to verify implementation of corrective actions from a prior audit and evaluate legal compliance in plan administration. Audit procedures confirmed that the Saxonburg Borough pension plan largely complied with applicable laws, although a recurring issue was noted: incorrect data on Certification Form AG 385 resulted in state aid underpayment. Specifically, the borough understated payroll figures in 2025, causing a $2,199 underpayment of state aid. This repeats a previous finding yet unaddressed, emphasizing the need for stronger internal controls. The report urges the borough to establish procedures ensuring data accuracy in future certifications. Despite these issues, the borough officials were cooperative during the audit. Enhanced internal controls and dual-review processes are recommended to prevent future discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.