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

The compliance audit of the Harmar Township Non-Uniformed Pension Plan was conducted as authorized by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions to previous findings and assess compliance with state laws and plan regulations from January 1, 2024, to December 31, 2025. Methods included reviewing deposits, contributions, and calculation of benefits. Harmar Township officials have implemented recommended corrections such as proper reporting with Certification Form AG 385 and amended ordinances. The audit found the pension plan in compliance with all applicable legal and policy requirements during the audited period. Actuarial data, reflective of funding progress for defined benefits, indicated a funded ratio decline from 89.1% in January 2021 to 85.3% in January 2025. However, supplementary information was not audited, and no assurance was expressed on it. Cooperation from township officials significantly aided the audit process. This is an automated summary. Please rely on the contents included in the released audit report.