Northern Regional Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee contributions, as well as the preparation of an actuarial valuation report. The audit found that the pension plan was administered in compliance with state requirements. The plan is governed by Act 205 and other regulations, requiring contributions from active members and the Police Board. As of 2024, the plan had one active member and other beneficiaries. The audit report, inclusive of comments from the Northern Regional Joint Police Board officials, substantiated compliance with financial obligations and effective internal controls. Overall, the pension plan adhered to required legal and regulatory standards. This is an automated summary. Please rely on the contents included in the released audit report.