Big Beaver Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Big Beaver Borough Police Pension Plan was conducted by the Pennsylvania Auditor General pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify corrective actions taken from prior audit recommendations and to ensure the pension plan’s compliance with state laws, regulations, contracts, and policies. The audit covered the period from January 1, 2024, to December 31, 2025, and concluded that the plan was generally compliant. There were no active members in the plan as of December 31, 2025, with only one retiree receiving benefits. The audit also noted a need to return unused pension plan assets to the Commonwealth after meeting any outstanding liabilities and municipal contributions. The report included unaudited supplementary information for further analysis of the plan’s funding status. Overall, the Big Beaver Borough Police Pension Plan was managed in compliance with applicable legal requirements. This is an automated summary. Please rely on the contents included in the released audit report.