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

The compliance audit of the North Braddock Borough Police Pension Plan examined the plan’s adherence to state laws and policies from January 1, 2025, to December 31, 2025. Conducted under Act 205, the audit verified the correct handling of state aid, employer contributions, and actuarial valuation reports. The findings indicated compliance with legal standards; however, the plan’s funded status was concerning, with a funded ratio of 51.9% as of January 1, 2025. Borough officials were advised to ensure the plan’s long-term financial stability. This report emphasizes the importance of effective internal controls and ongoing monitoring of the pension plan. This is an automated summary. Please rely on the contents included in the released audit report.