North Braddock Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Braddock Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, for the plan years 2024 and 2025. The audit, pursuant to Act 205, examined whether state aid was appropriately handled, employer and employee contributions were calculated and deposited correctly, and compliance with state laws and regulations was maintained. It also reviewed the accuracy and timeliness of the actuarial valuation report for January 2025. The audit confirmed compliance in all significant respects, and borough officials cooperated fully. North Braddock Borough addressed a prior issue of untimely state aid deposits, having resolved it by paying interest in 2021. Overall, the audit concluded the pension plan complied with applicable requirements, ensuring proper administration and adherence to legal standards. This is an automated summary. Please rely on the contents included in the released audit report.