Leechburg Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Leechburg Borough Police Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to assess whether previously recommended corrective actions were implemented and to ensure that the pension plan was administered in accordance with state laws, regulations, contracts, and local ordinances. The evaluation covered the period from January 1, 2024, to December 31, 2025, verifying state aid deposits, employer and employee contributions, benefit calculations, and compliance with applicable reporting standards. The audit concluded that the pension plan was compliant with relevant legal and regulatory requirements during the audited period. The report also acknowledged the cooperation of Leechburg Borough officials and discussed the contents with them, incorporating their responses where appropriate. This is an automated summary. Please rely on the contents included in the released audit report.