City of Uniontown Firemen’s Pension Plan – Fayette County – Audit Period January 1, 2022 to December 31, 2024

The audit of the City of Uniontown Firemen’s Pension Plan for January 1, 2022 to December 31, 2024 aimed to ensure compliance with state laws, regulations, and policies. Conducted based on the Municipal Pension Plan Funding Standard and Recovery Act, the audit reviewed state aid allocation, employer and employee contributions, actuarial valuations, benefit calculations, and transfer authorizations. While examining internal controls, the audit confirmed the pension plan’s compliance with legal and regulatory requirements. The pension plan is governed by various state statutes and collective bargaining agreements, operating since January 1, 1939. As of December 31, 2024, the plan included nine active members and nine retirees. The audit found the pension plan administratively compliant, but no benefit calculations occurred during the audit period. Trend information indicates a strong financial position. The audit report and supplementary information were reviewed with Uniontown officials, who cooperatively supported the audit process. This is an automated summary. Please rely on the contents included in the released audit report.