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PA Department of the Auditor General

Published May 6, 2026

About This Audit

The compliance audit conducted for the Edinboro Borough Non-Uniformed Defined Benefit Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to determine if the plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, and focused on verifying state aid deposits, employer and employee contributions, and the preparation and submission of required actuarial valuation reports. Testing transactions and interviewing officials provided assurance that the plan was compliant with all significant legal and regulatory requirements. The accompanying supplementary information, such as funding progress and contribution schedules, aids in the analysis but was not audited. Overall, the Edinboro Borough Non-Uniformed Defined Benefit Pension Plan was found to be administered in compliance with the applicable requirements for the stated periods. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General