North Apollo Borough Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the North Apollo Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to assess adherence to state laws and regulations. The audit aimed to verify corrective actions taken on previous findings and ensure compliance with regulations from January 2022 to December 2025, including verifying state aid deposits and financial documentation accuracy. The audit revealed continued noncompliance with previously recommended procedures under Act 205, specifically the failure to adopt mandatory professional services contract provisions. Borough officials were urged to implement these provisions to avoid recurring issues. Despite identified shortcomings, the plan was generally in compliance with applicable laws during the audited period. This is an automated summary. Please rely on the contents included in the released audit report.