City of Aliquippa Police Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa Police Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025, evaluating compliance with state laws and regulations under Act 205. The audit aimed to verify corrective actions taken to address previous findings, ensuring the pension plan’s adherence to legal and procedural requirements. The audit identified several issues that were not fully addressed, including pension benefit payments made to deceased individuals and the failure to maintain accurate vested and retired pension benefit calculations. Additionally, there was noncompliance in properly funding the city’s pension plan and filing actuarial valuation reports. Despite partial corrections and ongoing efforts by city officials, the audit highlights the need for timely implementation of recommendations to ensure compliance. This is an automated summary. Please rely on the contents included in the released audit report.