North Apollo Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of North Apollo Borough Police Pension Plan, under the Municipal Pension Plan Funding Standard and Recovery Act, was conducted to ensure the plan’s administration adhered to state laws, regulations, and policies. The audit focused on assessing corrective actions from previous findings and reviewing the pension plan’s compliance from January 1, 2024, to December 31, 2025. Key areas reviewed included the proper deposit of state aid, employer contributions, and compliance with Act 205’s actuarial reporting requirements. The audit found that the pension plan generally complied with relevant regulations, with one significant noncompliance issue repeated from the previous audit. The borough failed to adopt mandatory professional services contract provisions as required by Act 205, specifically in advertising contracts, reviewing qualifications, and addressing conflicts of interest. This is an automated summary. Please rely on the contents included in the released audit report.