Published October 28, 2026
About This Audit
A compliance audit of the Big Beaver Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether previous corrective actions were addressed and if the pension plan complied with laws, regulations, and policies from January 1, 2024, to December 31, 2025. The audit confirmed compliance in all significant respects. Municipal officials are responsible for maintaining proper internal controls. The pension plan, participating in the Pennsylvania Municipal Retirement System, was audited to ensure state aid was correctly managed, employer contributions were properly calculated, and retirement benefits were correctly disbursed. The audit found Big Beaver Borough in compliance with legal and regulatory requirements, and prior discrepancies were resolved. The report, discussed with Borough officials, concludes the findings and acknowledges their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.