City of Warren Firefighter’s Pension Plan – Warren County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the City of Warren Firefighter’s Pension Plan for January 1, 2023 to December 31, 2024. The objective was to ensure compliance with state laws and regulations, including Act 205. The audit involved verifying proper determination and deposition of state aid, calculation of annual employer and employee contributions, accurate retirement benefits determination, and checking the actuarial valuation report. The audit concluded that the pension plan was administered correctly in compliance with applicable laws and policies. The audit wasn’t performed according to Government Auditing Standards but was planned to provide reasonable assurance. City officials are responsible for maintaining internal controls for compliance. The audit results and supplementary information were discussed with city officials, contributing to a better understanding of the plan’s administration. This is an automated summary. Please rely on the contents included in the released audit report.