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

The Auditor General conducted a compliance audit of the Jefferson Hills Borough Non-Uniformed Management Pension Plan as required under Act 205 of 1984. The audit aimed to verify if the pension plan was administered in accordance with relevant state laws, regulations, and local policies. The audit reviewed state aid deposits, employer contributions, employee contributions, and no benefit calculations were required for the period January 1, 2025, to December 31, 2025. The findings indicate that the plan was compliant with all significant provisions of the applicable laws and regulations. The plan, established in 1962, is a single-employer defined benefit pension plan with one retiree receiving benefits. The audit results were discussed with borough officials, and their responses were included in the report. Overall, the audit found that the Jefferson Hills Borough Non-Uniformed Management Pension Plan was effectively administered in compliance with relevant requirements. This is an automated summary. Please rely on the contents included in the released audit report.