West Middlesex Borough Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Middlesex Borough Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205. The audit aimed to ensure corrective actions on prior findings were implemented and compliance with laws and regulations regarding pension plans. The audit covered various financial aspects from January 1, 2022, to December 31, 2025, including state aid deposit, employer contributions, and retirement benefits distributions. The audit concluded that the pension plan complied with applicable regulations except for a noted finding where the borough failed to deposit the full amount of state aid for 2024 and 2025, leaving $245 undeposited. Recommendations were made for the borough to deposit the remaining state aid amounts plus interest. Borough officials were informed, and the audit findings were supported with sufficient evidence to provide reasonable assurance of compliance. The report was discussed with borough officials, whose cooperation was appreciated. This is an automated summary. Please rely on the contents included in the released audit report.