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

The compliance audit of the Jefferson Hills Borough Non-Uniformed Union Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances for the year 2025. Key findings include proper determination and deposit of state aid and employer contributions, accurate actuarial reporting, and adherence to collective bargaining agreements. The audit confirmed that no employee contributions were required, and no benefits calculations were prepared during this period. The plan, governed by the Laborer’s Combined Funds of Western Pennsylvania Pension Plan, is subject to federal oversight under ERISA. The audit confirmed compliance in all significant respects, supporting the effective internal controls established by borough officials. The report, discussed with Jefferson Hills officials, validates that the plan is administered consistently with requisite legal and procedural mandates. This is an automated summary. Please rely on the contents included in the released audit report.