Girard Borough Non-Uniformed Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Girard Borough Non-Uniformed Pension Plan in Erie County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to ensure the plan’s administration complied with applicable laws, regulations, contracts, administrative procedures, and local policies. The audit covered transactions and internal controls to December 31, 2024, involving state aid deposits, employer and employee contributions, retirement benefits, actuarial valuations, and transfers. The findings indicated full compliance across all examined areas. The audit was performed without adhering to the U.S. Government Auditing Standards, though sufficient evidence supported the conclusions. Girard Borough’s plan, established on January 1, 1965, includes ten active members and eight retirees. The report emphasized the importance of effective internal controls and acknowledged cooperation from borough officials throughout the audit process. This is an automated summary. Please rely on the contents included in the released audit report.