South Fork Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the South Fork Borough Police Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit evaluated whether the pension plan adhered to state laws, regulations, and local ordinances, focusing on state aid allocation, employer contributions, retirement benefit calculations, and actuarial reporting. Audit findings for 2025 showed the pension plan was compliant with applicable regulations. The South Fork Borough Police Pension Plan, a single-employer defined contribution plan, does not require active member contributions, with the municipality contributing 20% of compensation. The audit thanked South Fork Borough officials for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.