Brookville Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Brookville Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure the plan’s administration aligned with applicable laws and regulations from January 1, 2022, to December 31, 2024. The audit assessed state and employer contributions, employee deductions, and actuarial reporting. While generally compliant, the audit identified two significant issues: the borough failed to deposit the full amount of its 2023 state aid into a pension plan, retaining $14,982 in its general fund, and made errors on the Certification Form AG 385, causing state aid overpayments. The report recommends corrective actions, including depositing the remaining state aid with interest and refining internal controls to avoid future errors. Brookville Borough officials acknowledged the findings and began addressing the recommendations. This is an automated summary. Please rely on the contents included in the released audit report.