Munhall Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

A compliance audit of the Munhall Borough Non-Uniformed Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted. The audit aimed to assess if corrective actions from a prior report were implemented and if the pension plan complied with relevant laws and policies. The findings revealed the borough partially addressed earlier issues, but failed to correct one cited previously. Additionally, officials could not provide necessary documentation, hindering the conclusion of plan compliance. Notable findings included an inadequate record-keeping system, inconsistent pension benefits, and incomplete documentation of pension benefit determinations. There was also partial compliance with the prior recommendation regarding timely payment of the Minimum Municipal Obligation. The report encourages improvements in record-keeping and plan administration. This is an automated summary. Please rely on the contents included in the released audit report.