City of Lower Burrell Police Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Lower Burrell Police Pension Plan for the period January 1, 2022, to December 31, 2024, was completed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to ensure the pension plan’s administration was in compliance with state laws, regulations, contracts, and local ordinances. The audit examined the proper determination and deposit of state aid, calculation and deposits of employer and employee contributions, retirement benefits disbursement, actuarial valuation report, and the Deferred Retirement Option Plan (DROP) provisions. The audit concluded the plan was administered in compliance with applicable requirements. City officials are responsible for maintaining effective internal controls, and their cooperation during the audit was acknowledged. The audit provided a reasonable basis for its conclusions but did not express any opinion on financial statements or supplementary information, which were prepared by independent auditors. This is an automated summary. Please rely on the contents included in the released audit report.