Edgeworth Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Edgeworth Borough Non-Uniformed Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the plan adhered to applicable state laws and procedures from January 1, 2024, to December 31, 2025. The audit evaluated several aspects, including the proper deposit of state aid, employer contributions, and beneficiary payments. Although the plan generally complied with regulations, an error in data certification on Form AG 385 resulted in the borough underreporting payroll and receiving less state aid than entitled. This led to a $695 underpayment, requiring additional municipal contributions to meet funding obligations. The report recommends implementing better internal controls to prevent such issues. Borough officials concurred with the findings, and future audits will reassess compliance. This is an automated summary. Please rely on the contents included in the released audit report.