West Deer Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant laws, regulations, and policies. The audit confirmed the pension plan’s adherence to state laws from January 1, 2024, to December 31, 2025, involving state aid deposits, employer contributions, employee contributions, and actuarial valuations, and highlighted effective internal controls managed by township officials. The pension plan demonstrated a funding status with a funded ratio exceeding 100% across the assessed periods, indicating financial strength. Despite presenting supplementary information for further analysis, no formal assurance was provided on this unaudited information. Overall, the audit concluded that the pension plan was compliant and financially robust throughout the assessed period. This is an automated summary. Please rely on the contents included in the released audit report.