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

The Moon Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, underwent a compliance audit as specified by the Municipal Pension Plan Funding Standard and Recovery Act. This audit, covering the period from January 1, 2024, to December 31, 2025, aimed to verify if prior corrective actions were taken and whether the pension plan adhered to state laws and regulations. While the plan generally complied with these requirements, two significant findings emerged: incorrect data on Certification Form AG 385 led to a state aid underpayment of $5,120 due to understated payroll, and the restated plan document was not adopted by ordinance. The township’s failure to address the former audit recommendation indicates a need for improved internal control to ensure accurate reporting and compliance. The findings emphasize the importance of implementing these recommendations to maintain compliance and proper administrative functioning of the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.