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

A compliance audit of the Baldwin Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, was conducted to ensure compliance with state laws, regulations, contracts, and local ordinances. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether state aid was correctly determined and deposited, whether employer and employee contributions were accurately calculated and deposited, and whether retirement benefits were properly disbursed. The audit, covering January 1, 2025, to December 31, 2025, confirmed that the plan was compliant in all significant respects during this period. It also reviewed the actuarial valuation report’s submission as per Act 205 requirements. The audit found the pension plan well-administered and compliant while noting that financial statements of Baldwin’s primary government were audited separately and without expressed opinion by the auditors. The findings and responses were discussed with borough officials, who cooperated throughout the audit process. This is an automated summary. Please rely on the contents included in the released audit report.