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

The compliance audit was conducted on the Baldwin Borough Non-Uniformed Defined Contribution Pension Plan in Allegheny County, Pennsylvania for the period of January 1, 2024, to December 31, 2025, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if past corrective actions were implemented and whether the pension plan complied with relevant regulations and policies. The audit found the plan in substantial compliance with laws and procedures. The borough had made necessary corrections from a previous finding related to fully funding member accounts. Information on state aid and employer contributions from 2020 to 2025 was also provided. The report expressed gratitude for the cooperation of borough officials and was distributed to key government figures, ensuring public accessibility. This is an automated summary. Please rely on the contents included in the released audit report.