Leechburg Borough Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Leechburg Borough Non-Uniformed Pension Plan was conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, specifically Act 205. The audit’s main goal was to assess whether the pension plan adhered to state laws, regulations, contracts, procedures, and local ordinances for the period from January 1, 2025, to December 31, 2025. Various compliance areas were examined, including the proper determination and deposition of state aid, employer contributions, and actuarial valuation report filings. The audit found that the pension plan was managed primarily in compliance with all relevant requirements and markers. The plan is tied to the Western Pennsylvania Teamsters and Employers Pension Fund, and the borough is responsible for its internal controls to ensure legal compliance. The audit’s results, showing compliance in all significant areas, were discussed with Leechburg Borough officials, who cooperated throughout the audit process. This is an automated summary. Please rely on the contents included in the released audit report.