Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period of January 1, 2024, to December 31, 2024. Audit findings indicated compliance in areas such as the proper determination and timely deposit of state aid, calculation and deposit of employer and employee contributions, and accurate retirement benefits disbursement. Additionally, assessments ensured that the January 2023 actuarial valuation report adhered to Act 205 requirements and that Deferred Retirement Option Plan (DROP) provisions were compliant. The audit concluded that, significantly, the Northern Regional Police Pension Plan was administered correctly in line with applicable rules and standards. This is an automated summary. Please rely on the contents included in the released audit report.