Dormont Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of Dormont Borough’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether previous corrective actions were taken and if the plan complies with state requirements. The review assessed whether state aid was correctly received and deposited, employer and employee contributions adhered to regulations, and benefit calculations were accurate. Over 2022-2023, state aid and pension calculations were largely compliant, but two key issues were found: Incorrect data on Certification Form AG 385 led to a state aid underpayment, and errors in pension benefit calculations for retirees and vested members due to incorrect wage data being used. Recommendations include improving internal controls over data certification. The audit did not assess financial statements, and Dormont Borough officials have agreed with the findings, promising to address the issues in subsequent audits. Compliance reviews will continue in future audits.